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Full text of "Public accounts of the Province of Ontario for the year ended March 31 1994"

Digitized by the Internet Archive 

in 2012 with funding from 

University of Guelph, University of Windsor, York University and University of Toronto Libraries 



http://archive.org/details/publicaccount1994v2v3onta 



Ministry of 
Finance 



1993-1994 

Public Accounts 
of Ontario 



VOLUME 2 



Financial Statements of 
Crown Corporations, 
Boards, Commissions 




Ministry of 
Finance 



Ontario 




Public Accounts 
of Ontario 






VOLUME 2 



Financial Statements of 
Crown Corporations, 
Boards, Commissions 



This publication is also available in French 

Ce document est egalement publie en frangais 

ISSN 0381-2375 

©Queen's Printer for Ontario, 1994 



TABLE OF CONTENTS 



General 

Guide to Public Accounts 



Page 

7 



FINANCIAL STATEMENTS 
ENTERPRISES 

Development Corporations (Combined) March 31, 1994 . . 

Ontario Development Corporation March 31, 1994 . . 

Eastern Ontario Development Corporation March 31, 1994 . . , 

Northern Ontario Development Corporation March 31, 1994 . . 

Innovation Ontario Corporation March 31, 1994 . . 

Liquor Control Board of Ontario March 31, 1994 . . 

Niagara Parks Commission October 31, 1993 . 

Ontario Housing Corporation December 31, 1993 

Ontario Lottery Corporation March 31, 1994 . . 

Ontario Northland Transportation Commission December 31, 1993 

Ontario Realty Corporation March 31, 1994 . . 

Toronto Area Transit Operating Authority March 31, 1994 . . 



10 

28 

44 

57 

70 

79 

86 

95 

111 

119 

134 

144 



SERVICE ORGANIZATIONS 

Crop Insurance Commission March 31 , 1994 

Interim Waste Authority Ltd March 31, 1994 

Northern Ontario Heritage Fund Corporation March 31, 1994 

Ontario Aerospace Corporation March 31, 1994 

Ontario Cancer Institute March 31, 1994 

Ontario Cancer Treatment and Research Foundation March 31, 1994 

Ontario Educational Communications Authority (TV Ontario) March 31, 1994 

Ontario Financing Authority March 31, 1994 

Province of Ontario Savings Office March 31, 1994 

Ontario Training and Adjustment Board March 31, 1994 

Ontario Transportation Capital Corporation March 31, 1994 

St. Lawrence Parks Commission March 31 , 1994 



156 
162 
168 

177 
183 
196 
204 
212 
221 
223 
232 
239 



TRUSTS AND OTHER 

Accountant of the Ontario Court March 31, 1994 . . 

Ontario Pension Board December 31, 1993 

Public Trustee for the Province of Ontario March 31 , 1994 . . 

Workers 1 Compensation Board December 31, 1993 

Ontario Hydro December 31 , 1993 

Legislative Assembly Retirement Allowance Account March 31, 1994 

Motor Vehicle Accident Claims Fund March 31, 1994 

Provincial Judges Pension Fund March 31, 1994 

Superannuation Adjustment Fund March 31, 1994 

The Financial Administration Act March 31, 1994 

The Ministry of Revenue Act March 31, 1994 



244 
251 
263 
270 

283 

301 
302 
307 
312 

315 
316 



MINISTERIAL RESPONSIBILITY FOR 
ENTERPRISES, SERVICE ORGANIZATIONS, TRUSTS & OTHER 



Minister of Agriculture, Food and Rural Affairs 

Crop Insurance Commission of Ontario 
Attorney General 

Accountant of the Ontario Court 

Public Trustee for the Province of Ontario 
Minister of Consumer and Commercial Relations 

Liquor Control Board of Ontario 
Minister of Culture , Tourism and Recreation 

Ontario Educational Communications Authority (TV Ontario) 

Ontario Lottery Corporation 

Niagara Parks Commission 

St. Lawrence Parks Commission 
Minister of Economic Development and Trade 

Ontario Aerospace Corporation 

Development Corporations (Combined) 

Ontario Development Corporation 

Eastern Ontario Development Corporation 

Innovation Ontario Corporation 

Northern Ontario Development Corporation 
Minister of Education and Training 

Ontario Training Adjustment Board 
Minister of Environment and Energy 

Interim Waste Authority Ltd. 

Ontario Hydro 
Minister of Finance 

Motor Vehicle Accident Claims Fund 

Ontario Financing Authority 

Superannuation Adjustment Fund 

The Financial Administration Act 

The Ministry of Revenue Act 
Minister of Health 

Ontario Cancer Institute 

Ontario Cancer Treatment and Research Foundation 
Minister of Housing 

Ontario Housing Corporation 
Minister of Labour 

Workers' Compensation Board 
Chair of Management Board of Cabinet 

Legislative Assembly Retirement Allowances Account 

Ontario Pension Board 

Ontario Realty Corporation 

Provincial Judges Pension Fund 
Minister of Northern Development and Mines 

Northern Ontario Heritage Fund Corporation 

Ontario Northland Transportation Commission 
Minister of Transportation 

Ontario Transportation Capital Corporation 

Toronto Area Transit Operating Authority 



A GUIDE TO PUBLIC ACCOUNTS 

1 . SCOPE OF THE PUBLIC ACCOUNTS 

The 1993-94 Public Accounts of the Province of Ontario comprise the 

financial statements and three volumes: 

Volume 1 contains schedules and Ministry statements. 

Volume 2 contains the financial statements of selected provincial crown 

corporations, boards and commissions and other miscellaneous financial 

statements. 

Volume 3 contains the details of expenditures. 

2. A GUIDE TO VOLUME 2 OF THE PUBLIC ACCOUNTS 

The financial statements of the selected crown corporations, boards and 
commissions are for fiscal periods ending within the Province's own fiscal 
period April 1, 1993 to March 31, 1994. They are presented in the same 
detail as the approved, audited financial statements and as nearly as possi- 
ble in the same form. The statements have been presented in the order 
shown in the Table of Contents. In addition, a listing is provided which 
groups the crown corporations, boards and commissions by ministerial 
responsibility. 



ENTERPRISES 



10 PUBLIC ACCOl MS. 1993-94 



Auditor's Report 



To the ( )ntario Development Corporation, 

Northern Ontario Development Corporation, 

Eastern Ontario Development Corporation, 

Innovation Ontario Corporation, 

and to the Minister of Economic Development and Trade 



I have audited the combined balance sheet of The Development Corporations consisting of 
Ontario Development Corporation, Northern Ontario Development Corporation, Eastern 
Ontario Development Corporation and Innovation Ontario Corporation as at March 31, 1994 
and the combined statements of operations, investment by the Province of Ontario and cash 
flows for the year then ended. These combined financial statements are the responsibility of 
The Development Corporations' management. My responsibility is to express an opinion on 
these combined financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
combined financial statements are free of material misstatement. An audit includes examining, 
on a test basis, evidence supporting the amounts and disclosures in the combined financial 
statements. An audit also includes assessing the accounting principles used and significant 
estimates made by management, as well as evaluating the overall combined financial statement 
presentation. 

In my opinion, these combined financial statements present fairly, in all material respects, the 
financial position of The Development Corporations as at March 31, 1994 and the results of 
their operations and the changes in their financial position for the year then ended in 
accordance with the accounting policies described in note 2 to the combined financial 
statements. 



{(tt ^ 



Toronto, Ontario K.W. Leishman, CA 

June 24,1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



11 



THE DEVELOPMENT CORPORATIONS 

Combined Balance Sheet 
as at March 31, 1994 



Cash and short-term deposits 
Accounts receivable 

Investment in non-consolidated subsidiaries 
Fixed assets-industrial parks 



[note 5] 
[note 6] 



1994 
$ 



1993 
$ 







[thousands] 


ASSETS 






Loans receivable 


[note 3] 


'178,961 196,096 


Equity and royalty investments 


[note 4] 


24,780 28,000 



203,741 


224,096 


73,920 


52,471 


1,058 


799 


3,110 


9,972 


23,354 


22,459 



Total assets 



305,183 



309,797 



LIABILITIES 

Accounts payable and accrued liabilities 

Due to Northern Ontario Heritage Fund 



[note 2d] 



74,181 
2,077 



76,258 



66,391 
586 



66,977 



Commitments and contingencies 



[notes 7 and 12] 



INVESTMENT BY THE PROVINCE OF ONTARIO 

Share capital of Ontario Development Corporation 

Contributed capital, net of distributions 

Advances 

Accumulated net cost of operations 

Due from Province 



[note 8] 



7,000 


7,000 


556,947 


523,635 


173,654 


189,850 


(401,274) 


(371 ,306) 


(107,402) 


(106,359) 



228,925 



242,820 



Total liabilities and investment by the Province 



305,183 



309,797 



See accompanying notes to combined financial statements 
On behalf of the Boards: 




Chair 

Ontario Development Corporation 




Chaij 

Innovation Ontario O 



Chair 

Eastern Ontario Development Corporation 



ration 



Chaii 

Northern Ontario Development Corporation 



12 PUBLIC \ccoi NTS, L993-94 



llll Di \ I I OPMENl CORPORATIONS 

Combined Statement of Operations 
for the year ended March 31 , 1994 





1994 


1993 




$ 


$ 
[note 2(d)] 




[thousands] 


[note 3] 


17.346 


16,248 




2.695 


2,503 


[note 6] 


491 


477 




2.301 


93 




990 


363 



REVENUE 

Interest on loans 

Interest on short-term deposits 

Net income from industrial parks 

Gain on sale of investments 

Other income 



23.823 19.684 



EXPENSES 

Credit and investment losses (net of recoveries) [note 9] 

Loans 

Investments 

Guarantees 
-New Ventures program 
-Other 
Interest subsidy payments 
Technology royalty investments 
Administration [note 10] 



18.486 


10.677 


3.770 


4,144 


11.499 


14,837 


7.508 


7,656 


1.222 


1,472 


3.073 


3,600 


13.971 


15.266 







59.529 


57,652 


Net cost of operations before the following 
Gain from non-consolidated subsidiaries 


[note 5] 


35,706 
5.738 


37,968 
1,384 


Net cost of operations 


[note 11] 


29.968 


36,584 



See accompanying notes to combined financial statements 



PUBLIC ACCOUNTS, 1993-94 



13 



THE DEVELOPMENT CORPORATIONS 

Combined Statement of Investment by the Province of Ontario 
for the year ended March 31 , 1994 



Ontario 

Development 

Corporation 

share capital 

$ 



Contributed 

capital 

$ 



Advances 

$ 



Accumulated 

net cost 

of operations 

$ 



Due from 

Province 

$ 









[thousands] 






Balance, March 31. 1993 












As previously reported 


7,000 


441,578 


197,987 


(289,249) 


(24,302) 


Reclassification 






(8,137) 






Adjustments for change in 












accounting policy [note 2(d)] 




82,057 




(82,057) 


(82,057) 



As restated 



7,000 523,635 189,850 (371,306) 



(106,359) 



Interest on advances 
Contributions to fund 

Investments of 
Innovation Ontario 

Technology royalty investments 

Guarantee and other 
program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Dividends paid or payable 
Net change in due from Province 



(10,871) 



7,415 




3,073 




16,514 




13,971 




26,010 


(26,010) 




9,814 



(22,800) 



(29,968) 



(1,043) 



Balance, March 31, 1994 



7,000 



556,947 



173,654 



(401 ,274) 



(107,402) 



See accompanying notes to combined financial statements 



14 PUBLIC ACCOUNTS, 1993-94 

I 111 DEVELOPMEN1 I ORPORATION8 

Combined Statement of Cash Flows 
for the year ended March 31 , 1994 



1994 1993 

S $ 



(thousands] 
LENDING, INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 

Loan disbursements (177,042) (147,077) 

Loan collections 169,245 136,542 

Interest collected from borrowers 17,711 16,441 

Disbursements for equity investments (6,076) (8,309) 

Proceeds on sale of investments 8,452 734 
Disbursements for guarantees honoured 

and guarantee interest subsidies (27,597) (100,614) 

Technology royalty investments (3,073) (3,600) 

Net cash outflow for lending, investing and 

financial assistance activities (18,380) (105,883) 

FINANCING ACTIVITIES 

Interest paid on Provincial advances (10,871) (11,833) 

Advances from the Province 67,856 57,763 

Repayments to the Province (62,042) (23,412) 
Cash contributions from the Province for: 

Equity and technology royalty investments 10,488 11,422 

Lending activities 19,389 108,309 

Administration 13,971 15,266 
Net receipts from (payments to) the Province for: 
Recoveries from borrowers of loan writeoffs 

and guarantees honoured 21 (385) 

Dividends paid (22,800) 

Other 26,475 (97,193) 

N et cash inflow from financing activities 42,487 59,937 

OPERATING ACTIVITIES 

Operating cash flow from industrial parks 3,463 3,330 

Interest received on short-term deposits 2,528 2,503 

Administration costs (13,971) (15,266) 

Fixed asset additions (3,461) (3,228) 

Other 8,783 73.895 



Net cash (outflow) inflow for operating activities (2,658) 61,234 

Increase in cash and short-term deposits 21 ,449 15,288 

Cash and short-term deposits, beginning of year 52,471 37,1 83 

Cash and short-term deposits, end of year 73,920 52,471 

See accompanying notes to combined financial statements 



PUBLIC ACCOUNTS, 1993-94 



THE DEVELOPMENT CORPORATIONS 



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16 PUBLIC ACCOUNTS, 1993-94 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 
March 31, 1994 

1. GENERAL 

These financial statements combine the accounts of Ontario Development 
Corporation ("ODC"), Northern Ontario Development Corporation ("NODC"), 
Eastern Ontario Development Corporation ("EODC") and Innovation Ontario 
Corporation ("IOC"). The Corporations are incorporated as a Schedule 1 Agency 
under the Development Corporations Act, R.S.O. 1990, chapter D.lO.and, except 
for ODC, are corporations without share capital. As Ontario Crown Corporations, 
the Corporations are exempt from income taxes under Section 149 (l)(d) of the 
Canadian Income Tax Act. 

The Corporations' primary objectives are to encourage and assist in the 
development and diversification of industry in Ontario. The Corporations provide 
timely financial assistance and related advisory services to small and medium sized 
Ontario based businesses by making and guaranteeing loans, acquiring equity 
securities and operating industrial park facilities. They also administer certain 
activities on behalf of other Provincial ministries and agencies [see Note 11]. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in The Development Corporations is detailed in the 
Combined Statement of Investment by the Province of Ontario. In addition 
to the share capital, the Province contributes funds to finance the lending, 
investing and financial assistance activities and reimburses the Corporations 
for administrative operating costs. Credit and investment losses are recorded 
as a reduction in advances from the Province and an increase in contributed 
capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced, dividends and recoveries of loan and guarantee 
losses. 

(b) Loans receivable 

Loans receivable are stated net of amounts written off and written down and 
a provision for credit losses. Loans receivable include both loans made 
directly by the Corporations and loans administered for other Provincial 
ministries and agencies if one of the Corporations is a signatory to the loan 
agreement. 



PUBLIC ACCOUNTS, 1993-94 17 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 

A loan is considered for write-off when any of the following circumstances 
exists: 

i) either the principal or interest payments are more than 90 days [1993 - 
180 days] in arrears; 

ii) the loan has previously been partially written off; or 

iii) in management's view, the loan has suffered an impairment in value that 
is other than temporary. 

A loan that meets any of these criteria is written off, unless management 
believes that the Corporations will recover some or all of the outstanding loan 
balance. In this case, the loan is written down to its estimated net realizable 
value. 

(c) Provision for credit losses 

Credit losses arise on loans receivable and guarantees issued to other lenders 
by the Corporations. In addition to specific write offs and write downs, a 
provision for credit losses is maintained in an amount considered adequate to 
absorb anticipated credit-related losses, The provision for losses on loans 
consists of provisions for accrued interest on specific loans, and general 
provisions, and is deducted from loans receivable. The provision for losses on 
guarantees, which comprises both a general provision and specific provisions, 
is included in accrued liabilities. 

In this regard: 

i) Full provision is made for accrued interest on loans that are more than 
90 days [1993 - 150 days] in arrears. 

ii) General provisions are established based on the historical loss ratios of 
The Development Corporations, reduced by specific write offs and write 
downs taken. 



The amounts written off and written down in the year, net of realized 
recoveries of amounts written off and written down in prior years, and changes 
in provisions are charged to credit losses in the Statement of Operations. 



18 PI BLIC \( ( oi Ms. 1993-94 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, L994 

(d) Changes In accounting policies 

Credit provisions 

During the year, management concluded that it would be prudent to adopt a 
policy of recognizing a provision for losses on loans and guarantees in addition 
to its policy of writing off and writing down loans where the impairment in 
value is considered to be other than temporary. This policy, described in note 
2(c), was implemented in the current year and has been applied retroactively 
to loans receivable balances outstanding at the previous year end. It was not 
practicable to determine the effect of this new policy on loans receivable 
balances of periods earlier than the previous year. As a result of the adoption 
of this new policy, net cost of operations for loans and guarantees increased 
by $4,411,000 in the current year. 

A prior period adjustment of $82,057,000 has been reflected in the 1994 
opening balances of Contributed Capital, Accumulated Net Cost of 
Operations, and Due from Province as shown in the Statement of Investment 
by the Province of Ontario. There are insufficient data to apportion this 
adjustment between 1993 and prior years. Accordingly, the 1993 comparative 
balances of credit losses in the statement of operations have not been restated 
to reflect this change in policy. 

Disbursements 

In the prior year, administrative expenses were recorded on the modified cash 
basis to allow for an additional 16 days following year-end to pay for goods 
and services received during the fiscal year just ended. In the current year, 
these amounts are reflected in accounts payable. 

(e) Equity investments 

Equity investments are recorded at cost less provision for losses for those 
investments that, in management's opinion, have incurred an other than 
temporary decline in value. The provision is determined by managment based 
upon their best estimates from the most current information available to them. 
Establishing the value of an early stage investment, when there is no existing 
market for the shares, is very difficult. As such, if a provision for loss is made 
with respect to a specific investment, the provision would normally be for the 
full cost of the investment. 



PUBLIC ACCOUNTS, 1993-94 19 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 

(f) Technology royalty investments 

In specific instances, IOC will make an investment using a royalty arrangement 
rather than the purchase of equity. Given the uncertain nature, both with 
respect to timing and magnitude of future royalties, royalty investments are 
expensed as incurred. 

(g) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporations that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income when billed. 

(h) Guarantees 

Guarantee losses in the Combined Statement of Operations include provisions 
and are net of recoveries on guarantees previously honoured. 

(i) Fixed assets 

Industrial Parks 

Fixed asset additions since the date the industrial parks and a research 
building were acquired by ODC have been capitalized in the accounts and are 
depreciated on a straight-line basis over the estimated useful lives of the assets 
at the following rates: 

Buildings and improvements 5% to 20% 

Equipment 20% 

Other 

The Province reimburses the Corporations for the full cost of fixed assets 
acquired for the Corporation's own use. These reimbursements are credited 
to the cost of fixed assets acquired, reducing their value to nil. 



20 in BLK \(( ()l NTS. 1993-94 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 

(j) Non-consolidated subsidiaries 

The investments in three wholly-owned subsidiaries of ODCare accounted for 
by the equity method because of ODC's formal plan to dispose of the assets 
of the subsidiaries, [see Note 5]. 

(k) Employment obligations 

Since, as described in note 2(a), the Province reimburses the Corporations for 
all costs associated with employment obligations by way of additional 
contributions of capital, neither the estimated obligations nor the related 
recovery from the Province have been recorded in these statements. 

These obligations consist of termination and retirement benefits earned to date 
by all employees which will be payable in the future, and the Corporations' 
share of the Public Service Pension Fund's unfunded liability. 

3. LOANS RECEIVABLE 

Loans receivable include $44.9 million [1993 - $47.2 million] of loans administered 
on behalf of other Provincial agencies and ministries. 

As at March 31, 1994, 6.5% of total loans receivable are floating-rate loans, with 
the balance of interest earning loans bearing fixed rates ranging from 4.0% to 
14.5%. The weighted average interest rate on all interest-bearing loans was 6.8% 
at March 31, 1994 [1993 - 7.2%]. 

Loans on which payments were past due by more than 90 days amounted to $25.5 
million [1993 - $20.4 million]. 

As at March 31, 1994, $22.4 million [1993 - $22.0 million] of loans receivable were 
in interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(g)]. 

The balance of loans receivable is net of provisions totalling $16,015,000 [1993 - 
$16,910,000], and net of any write downs taken in the current and prior years. 



PUBLIC ACCOUNTS, 1993-94 21 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 



4. EQUITY AND ROYALTY INVESTMENTS 



Number of 1994 1993 
investees $ $ 



[thousands] 

Common shares 134 17,078 19,826 

Preferred shares 30 7,702 8,174 

Royalty investments 106 

270 24,780 28,000 

The accumulated total disbursements related to technology royalty investments as 
at March 31, 1994 was $12,140,000 [1993 - $9,067,000]. 



INVESTMENT IN NON-CONSOLIDATED SUBSIDIARIES 

IDEA Innovation Fund Inc., IDEA Research Investment Fund Inc. and IDEA 
Information Technology Fund Inc., which are wholly-owned by ODC, are accounted 
for by the equity method (Note 2(j)). Summarized combined information about the 
financial position and results of operations of these subsidiaries is provided below: 

Financial position as at March 31: 

1994 1993 

$ $ 

[thousands] 

Cash 1,395 7,632 

Investments 419 1,045 

Other assets 1,296 1,295 

3,110 9,972 

Represented by: 

Advances from ODC 16,340 28,940 

Capital stock 13,000 13,000 

Deficit ( 26,230) (31,968) 

3,110 9,972 

The advances from ODC are non-interest bearing with no fixed repayment terms. 



22 PUBLIC ACCOUNTS, 19*3-94 

The Development Corporations 

NOTES IX) COMBINED I INANCIAL STATEMENTS 

Much 31, 1994 

Results of Operations for the year ended March 31: 

1994 1993 

I $_ 

[thousands] 



Gain on sale of investments 
Interest and other income 


5,323 
432 


1,874 
84 




5,755 


1,958 


Loss on investments 
Other expenses 




17 


550 

24 




17 


574 


Net income for the vear 


5,738 


1,384 



6. INDUSTRIAL PARKS 

ODC owns and operates Huron Industrial Park, located near London, Northam 
Industrial Park in Cobourg, Ottawa Life Sciences Technology Park in Ottawa, and 
Sheridan Park and a research building in Mississauga. 

The combined results of operations of the parks for the year ended March 31 are 
as follows: 

1994 1993 

$ $ 

[thousands] 

Rental revenue 5,926 5,562 

Interest income and other 948 990 

Depreciation (2,566) (2,360) 

Other operating expenses (3,817) (3,715) 

Net income 491 477 



PUBLIC ACCOUNTS, 1993-94 



23 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 

The combined fixed assets of the industrial parks as at March 31 are as follows: 

Accumulated 1994 1993 

Cost Depreciation Net Net 

$ $ $ $ 

[thousands] 

Land 2,402 2,402 2,402 
Buildings and improvements 31,468 19,481 11,987 10,547 
Research building 10,096 1,227 8,869 9,400 
Equipment 1,487 1,391 96 110 



45.453 



22,099 



23,354 22,459 



Pursuant to the terms of an agreement between ODC and a group of borrowers, 
ODC obtained ownership of the research building and land contiguous to it on 
March 31, 1992 as consideration for the payment of a number of promissory notes 
held by ODC with a carrying value of $12,000,000. The building and land were 
valued at $10,000,000 and $2,000,000 respectively. It is ODCs intention to retain 
ownership of the building for the foreseeable future and continue to lease out the 
premises. 

7. GUARANTEES 



The Corporations guarantee the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. ODC also guarantees certain 
obligations of the Ontario Share and Deposit Insurance Corporation ("OSDIC"). 
Under certain of the guarantee programs, the Corporations guarantee only a 
portion of loans outstanding. Furthermore, if certain of the guarantees are required 
to be honoured, the funding to meet such obligations will be received from other 
ministries or agencies. Normally, no guarantee fees are charged to the borrowers 
or to the Province. At March 31, the Corporations' contingent liability and 
commitments under guarantees are as follows: 



24 



PI BLIC \CCOl MS, 1993-94 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 3L 1994 



Contingent 
liability under 
guarantees for 

loans advanced 

^_ 



Commitments 
to guarantee 

loans not yet 
advanced 

$ 



Total 

contingent 

liability and 
commitments 
1994 
$ 



Total 
contingent 
liability and 
commitments 

1993 
$ 



thousands] 



New Ventures Programs 93,614 

OSDIC 32,150 62,850 

Algoma Steel 110,000 
Other Guarantees 84,671 40,778 



93,614 

95,000 

110,000 

125,449 



59,749 

95,000 

110,000 

100,664 



210,435 



213,628 



424,063 



365.413 



8. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 

Certain of the advances related to specific programs are interest free. At March 
31, 1994, $95.7 million [1993 - $110.4 million] of advances were interest bearing, 
with the balance of $77.9 million [1993 - $79.5 million] being interest free. 

9. CREDIT AND INVESTMENT LOSSES 



Credit and investment losses shown in the Combined Statement of Operations are 
net of recoveries as follows: 

New Ventures Other 

Loans Investments guarantees guarantees 

$ $ $ $ 



Write-downs/ 

guarantees honoured 27,208 

Increase (decrease) 

in general provision (895) 
Less recoveries (7,827) 



[thousands] 
3,770 14,377 



850 

(3,728) 



6,425 

4,456 
(3,373) 



18,486 



3,770 



11,}^) 



7.50S 



Net expense 1W 



10.677 



4.144 



14,837 



7.656 



PUBLIC ACCOUNTS, 1993-94 25 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 

10. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 

1994 1993 

$ $ 

[thousands] 

Salaries and benefits 11,018 11,445 

Transportation and communication 1,040 1,122 

Services 1,632 2,149 

Supplies 281 550 

13,971 15,266 

The Corporations provide pension benefits for all their permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporations' share of contributions to the Fund during the year was 
$980,600 [1993 - $825,600] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporations' share of the Fund's unfunded liabilities on January 1, 1990. 

The Corporations had thirty-nine members on their Boards on March 31, 1994. 
The remuneration of the directors for 1994 totalled $158,891 [1993 - $183,477]. 



11. ACTIVITIES ADMINISTERED BY THE DEVELOPMENT CORPORATIONS 

The Corporations are responsible for a wide variety of activities, including activities 
managed on behalf of other ministries and agencies of the Province. The Schedule 
of Activities Administered by the Corporations, Schedule 1, summarizes the 
activities administered at March 31, 1994. 

The Schedule of Activities Administered includes loans, debentures and equity 
investments that are included in the Combined Balance Sheet. The schedule also 
includes loans guaranteed by the Corporations, as well as certain loans, equity 
investments and repayable grants administered for other ministries and agencies, 
which are not included in the Combined Balance Sheet. 



26 PI BLICACCOl MS. 1993-94 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, L994 

The total activity amounts included in the schedule differ from amounts reported 
in the Combined Balance Sheet as follows: 

1994 1993 
$ $ 

[thousands] 
Loans, investments and other per combined balance sheet: 

Loans receivable 178,961 196,096 

Equity investments 24,780 28,000 

Industrial Parks 23,354 22,460 

Net assets (liabilities) of non-consolidated 

subsidiaries excluding investments and loans (2,691) (8,927) 
Investment in non-consolidated subsidiaries 3,110 9,972 

Total loans, investments and other per combined 
balance sheet 227,514 247,601 

Other activities administered for ministries and agencies: 

Loans 259,536 133,804 
Loans guaranteed 453,156 377,729 
Repayable grants/conditional loans 130,845 142,134 
Investment in Varitv Corporation 1,634 

Total other activities administered 843.537 655,301 

Total activities per 
Schedule of Activities Administered 1,071,051 902,902 



Under certain guarantee programs, The Development Corporations guarantee only 
a portion of outstanding loans. Guaranteed loans disclosed above and in the 
Schedule of Activities Administered represent the total value of loans for which 
guarantees have been committed, which exceed The Development Corporations' 
contingent liability under guarantees [see Note 7]. 

The Combined Statement of Operations includes revenue and expenses related to 
activities administered on behalf of other Provincial ministries and agencies. The 
schedule which follows separates the revenue and expenses related to the 
Corporations' own activities and those administered on behalf of others. 



PUBLIC ACCOUNTS, 1993-94 27 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1994 



Corp 


>orations' 


own 


Administered 






activities 




activities 


Total 




$ 




$ 


$ 






[thousands] 




Revenue 










Interest on loans 


14,377 




2,969 


17,346 


Interest on short-term deposits 


2,695 







2,695 


Net income from industrial parks 


491 







491 


Gain on sale of investments 


2,301 







2,301 


Other income 


990 







990 




20,854 




2,969 


23,823 


Expenses 










Credit and investment losses (net of 


recoveries) 






Loans 


15,825 




2,661 


18,486 


Investments 


3,770 







3,770 


Guarantees 










New Ventures program 







11,499 


11,499 


Other 


6,552 




956 


7,508 


Interest subsidy payments 


307 




915 


1,222 


Technolocv rovaltv investment 


3,073 







3,073 




29,527 




16,031 


45,558 


Administration 








13,971 
59,529 


Gain from non-consolidated subsidiaries 






5,738 


Net cost of operations 








29,968 



In addition to the interest on administered activities included above the Corporation 
paid to the Province interest on advances for direct activities amounting to $3.1 
million. [1993 - $4.1 million]. 



12. COMMITMENTS AND CONTINGENCIES 

(a) See Note 7 for information on guarantees. 

(b) Commitments at March 31, 1994 to make loans and investments and to 
provide guarantees are disclosed at the foot of the Schedule of Activities 
Administered (Schedule 1). 

13. COMPARATIVES 

Certain of the prior year's comparatives have been reclassified to conform with the 
current year's presentation. 



28 PI BI.K \( ( ()l MS, IW-'M 



Auditor's Report 



To the Ontario Development Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Ontario Development Corporation as at March 31, 1994 
and the statements of operations, investment by the Province of Ontario and cash flows for the 
year then ended. These financial statements are the responsibility of the Ontario Development 
Corporation's management. My responsibility is to express an opinion on these financial 
statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Ontario Development Corporation as at March 31, 1994 and the results of its 
operations and the changes in its financial position for the year then ended in accordance with 
the accounting policies described in note 2 to the financial statements. 



Toronto, Ontario K.W. Leishman, CA 

June 24,1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 29 

ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31, 1994 



1994 1993 

$ $ 

[thousands] 
ASSETS 
Loans receivable [note 3] 97,232 99,448 

Equity investments [note 4] 291 291 

97,523 99,739 

Cash and short-term deposits 73,915 37,456 

Due from Northern Ontario Development Corporation 4,658 

Accounts receivable 715 535 

Investment in non-consolidated subsidiaries [note 5] 3,110 9,972 

Fixed assets-industrial parks [note 6] 23,354 22,459 

Total assets 198,617 174,819 



LIABILITIES 

Accounts payable and accrued liabilities [note 2d] 53,041 46,732 

Due to [note 12] 

-Eastern Ontario Development Corporation 9,191 707 
-Northern Ontario Development Corporation 7,894 

-Innovation Ontario Corporation 8,504 0_ 

Total liabilities 78,630 47,439 

Commitments and contingencies [notes 7 and 13] 



INVESTMENT BY THE PROVINCE OF ONTARIO 

Share capital of Ontario Development Corporation 

Contributed capital, net of distributions 

Advances [note 8] 

Accumulated net cost of operations 

Due from Province (69,519) (70,882) 

119,987 127,380 

Total liabilities and investment by the Province 198,617 174,819 

See accompanying notes to financial statements 
On behalf of the Board: 



7,000 


7,000 


392,485 


376,892 


92,796 


96,423 


(302,775) 


(282,053) 



30 



l»l BLICACCOI MS. 1993-W 



ONTARIO DEVELOPMENT CORPOnATION 

Statement of Operations 
for the year ended March 31 , 1994 



1994 
$ 



1993 
$ 
[note 2(d)] 



REVENUE 

Interest on loans 

Interest on short-term deposits 

Net income from industrial parks 



[note 3) 
[note 6] 



[thousands] 



10,240 

2,671 

491 



9,733 

1,318 

477 



13.402 



11.528 



EXPENSES 

Credit and investment losses (net of recoveries) 
Loans 
Guarantees 
New Ventures program 
Other 
Interest subsidy payments 
Administration 



[note 9] 



[note 11 



12,382 

11,499 

5,821 

539 

9,621 



4,676 

14,837 

4,422 

708 

10.407 



39,862 



35,050 



Net cost of operations before the following 
Gain from non-consolidated subsidiaries 



[note 5] 



26,460 
5,738 



23,522 
1,384 



Net cost of operations 



[note 10] 



20,722 



22,138 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 



31 



ONTARIO DEVELOPMENT CORPORATION 

Statement of Investment by the Province of Ontario 
for the year ended March 31 , 1 994 



Contributed 
Share capital capital Advances 

$ $ $ 



Accumulated 

net cost 

of operations 

$ 



Due from 

Province 

$ 



[thousands] 



Balance, March 31. 1993 
As previously reported 
Adjustments for change in 
accounting policy [note 2(d)] 



7.000 



322.676 
54.216 



96.423 



(227.837) 



(54.216) 



(16.666) 
(54.216) 



As restated 

Interest on advances 
Contributions to fund: 

Investment (disposal) 

Guarantee and other 

program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Dividends paid or payable 
Net change in due from Province 



7,000 



376,892 

(5.036) 



15.761 

9,621 

13,847 



(18,600) 



96,423 



(13,847) 
10.220 



(282.053) 



(20,722) 



(70,882) 



1,363 



Balance, March 31, 1994 



7,000 



392,485 



92,796 



(302,775) 



(69,519) 



See accompanying notes to financial statements 



M 



PUBLIC ACCOl MS, 1993-94 



ONTARIO DEVELOPMENT CORPORATION 

Statement of Cash Flows 
for the year ended March 31.1 994 



1994 
$ 



1993 
S 



LENDING. INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan disbursements 
Loan collections 

Interest collected from borrowers 
Disbursements for guarantees honoured 

and guarantee interest subsidies 



(thousands] 



(154,944) 

142.938' 

10.240 

(24.353) 



(121.645) 

113.795 

9.733 

(76.860) 



Net cash outflow for lending, investing and 
financial assistance activities 



(26.119) 



(74.977) 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from (to) the Province for: 

Equity investments 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Recoveries from borrowers of loan writeoffs 
and guarantees honoured 

Dividends paid 
Other 



(5,036) 
36.338 
(25.743) 


(4.475) 
40,192 
(4.869) 



9.893 
9,621 


(1.311) 
84,443 
10.407 


26 
(18.600) 
27,764 


(432) 



(75.214) 



Net cash inflow from financing activities 



34.263 



48,741 



OPERATING ACTIVITIES 

Operating cash flow from industrial parks 

Interest received on short-term deposits 

Administration costs 

Fixed asset additions 

Other 



3.463 
2.515 
(9.621) 
(3.461) 
35.419 



3.330 

1.323 

(10,407) 

(3.228) 

54.628 



Net cash inflow for operating activities 



28.315 



45.646 



Increase in cash and short-term deposits 

Cash and short-term deposits, beginning of year 



36,459 
37,456 



19,410 
18.046 



Cash and short-term deposits, end of year 



73.915 



37.456 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 33 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

1. GENERAL 

The Ontario Development Corporation was incorporated as a Schedule 1 Agency 
under the Development Corporations Act, R.S.O. 1990, chapter D.10. As an 
Ontario Crown Corporation, the Corporation is exempt from income taxes under 
Section 149 (l)(d) of the Canadian Income Tax Act. 

The Corporation's primary objective is to encourage and assist in the development 
and diversification of industry in Ontario. The Corporation provides timely 
financial assistance and related advisory services to small and medium sized Ontario 
based businesses by making and guaranteeing loans, acquiring equity securities and 
operating industrial park facilities. It also administers certain activities on behalf 
of other Provincial ministries and agencies. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. In addition to the share capital, the 
Province contributes funds to finance the lending, investing and financial 
assistance activities and reimburses the Corporation for administrative 
operating costs. Credit and investment losses are recorded as a reduction in 
advances from the Province and an increase in contributed capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced, dividends and recoveries of loan and guarantee 
losses. 

(b) Loans receivable 

Loans receivable are stated net of amounts written off and written down and 
a provision for credit losses. Loans receivable include both loans made directly 
by the Corporation and loans administered for other Provincial ministries and 
agencies if the Corporation is a signatory to the loan agreement. 

A loan is considered for write-off when any of the following circumstances 
exists: 

i) either the principal or interest payments are more than 90 days [1993 - 
180 days] in arrears; 



34 PUBLIC ACCOUNTS, 1993-94 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 
March 31, 1994 

ii) the loan has previously been partially written off; or 

iii) in management's view, the loan has suffered an impairment in value that 
is other than temporary. 

A loan that meets any of these criteria is written off, unless management 
believes that the Corporation will recover some or all of the outstanding loan 
balance. In this case, the loan is written down to its estimated net realizable 
value. 

(c) Provision for credit losses 

Credit losses arise on loans receivable and guarantees issued to other lenders 
by the Corporation. In addition to specific write offs and write downs, a 
provision for credit losses is maintained in an amount considered adequate to 
absorb anticipated credit-related losses. The provision for losses on loans 
consists of provisions for accrued interest on specific loans and general 
provisions, and is deducted from loans receivable. The provision for losses on 
guarantees, which comprises both a general provision and specific provisions, 
is included in accrued liabilities. 

In this regard: 

i) Full provision is made for accrued interest on loans that are more than 
90 days [1993 - 150 days] in arrears. 

ii) General provisions are established based on the historical loss ratios of 
The Development Corporations, reduced by specific write offs and write 
downs taken. 



The amounts written off and written down in the year, net of realized 
recoveries of amounts written off and written down in prior years, and changes 
in provisions are charged to credit losses in the Statement of Operations. 



PUBLIC ACCOUNTS, 1993-94 35 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

(d) Changes in accounting policies 

Credit provisions 

During the year, management concluded that it would be prudent to adopt a 
policy of recognizing a provision for losses on loans and guarantees in addition 
to its policy of writing off and writing down loans where the impairment in 
value is considered to be other than temporary. This policy, described in note 
2(c), was implemented in the current year and has been applied retroactively 
to loans receivable balances outstanding at the previous year end. It was not 
practicable to determine the effect of this new policy on loans receivable 
balances of periods earlier than the previous year. As a result of the adoption 
of this new policy, net cost of operations for loans and guarantees increased 
by $4,579,000 in the current year. 

A prior period adjustment of $54,216,000 has been reflected in the 1994 
opening balances of Contributed Capital, Accumulated Net Cost of 
Operations, and Due from Province as shown in the Statement of Investment 
by the Province of Ontario. There are insufficient data to apportion this 
adjustment between 1993 and prior years. Accordingly, the 1993 comparative 
balances of credit losses in the statement of operations have not been restated 
to reflect this change in policy. 

Disbursements 

In the prior year, administrative expenses were recorded on the modified cash 
basis to allow for an additional 16 days following year-end to pay for goods 
and services received during the fiscal year just ended. In the current year, 
these amounts are reflected in accounts payable. 

(e) Equity investments 

Equity investments are recorded at cost less provision for losses for those 
investments that, in management's opinion, have suffered a decline in value 
that is other than temporary. The provision is determined by management 
based upon their best estimates from the most current information available. 

(f) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporation that permit the borrower to defer interest 



36 PUBLIC ACCOUNTS , 1993-94 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income only when billed. 

(g) Guarantees 

Guarantee losses in the Statement of Operations include provisions and are 
net of recoveries on guarantees previously honoured. 



(h) Fixed assets 

Industrial Parks 

Fixed asset additions since the date the industrial parks and a research 
building were acquired by the Corporation have been capitalized in the 
accounts and are depreciated on a straight-line basis over the estimated useful 
lives of the assets at the following rates: 

Buildings and improvements 5% to 20% 

Equipment 20% 

Other 

The Province reimburses the Corporation for the full cost of fixed assets 
acquired for the Corporation's own use. These reimbursements are credited 
to the cost of fixed assets acquired, reducing their value to nil. 

(i) Non-consolidated subsidiaries 

The investments in three wholly-owned subsidiaries are accounted for by the 
equity method because of the Corporation's formal plan to dispose of the 
assets of those subsidiaries [see Note 5]. 

(j) Employment obligations 

Since, as described in note 2(a), the Province reimburses the Corporation for 
all costs associated with employment obligations by way of additional 
contributions of capital, neither the estimated obligations nor the related 
recovery from the Province have been recorded in these statements. 



PUBLIC ACCOUNTS, 1993-94 37 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



These obligations consist of termination and retirement benefits earned to date 
by all employees which will be payable in the future, and the Corporation's 
share of the Public Service Pension Fund's unfunded liability. 

3. LOANS RECEIVABLE 

Loans receivable include $19.5 million [1993 - $19.2 million] of loans administered 
on behalf of other Provincial agencies and ministries. 

As at March 31, 1994, 12.0% of total loans receivable are floating-rate loans, with 
the balance of the interest earning loans bearing fixed rates ranging from 6.0% to 
14.0%. The weighted average interest rate on all interest bearing loans was 7.3% 
at March 31, 1994 [1993 - 9.0%]. 

The amounts of loans on which payments were past due by more than 90 days was 
$21.1 million [1993 - $13.2 million]. 

As at March 31, 1994, $14.7 million [1993 - $16.7 million] of loans receivable were 
in interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(f)]. 

The balance of loans receivable is net of provisions totalling $8,777,000 [1993 - 
$8,619,000], and net of any write downs taken in the current and prior years. 



4. EQUITY INVESTMENTS 

1994 1993 

$ £_ 

[thousands] 



Common shares 291 291. 

291 291 



INVESTMENT IN NON-CONSOLIDATED SUBSIDIARIES 

IDEA Innovation Fund Inc., IDEA Research Investment Fund Inc. and IDEA 
Information Technology Fund Inc., which are wholly-owned by the Corporation are 
accounted for by the equity method [Note 2(i)]. Summarized combined information 
about the financial position and results of operations of these subsidiaries is 
provided below. 



38 PUBLIC ACCOUNTS, 1993-94 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31. 1994 



Financial Position, as at March 31 



1994 1993 

_$ $_ 



[thousands] 

Cash 1,395 7,632 

Investments 419 1,045 

Other assets 1,296 1,295 

3,110 9,972 

Represented by: 

Advances from the Corporation 16,340 28,940 

Capital stock 13,000 13,000 

Deficit (26,230) (31,968) 

3,110 9,972 

The advances from the Corporation are non-interest bearing with no fixed 
repayment terms. 



Results of Operations for the year ended March 31: 



1994 1993 
_$ $_ 



[thousands] 



Gain on sale of investments 
Interest and other income 


5,323 
432 


1,874 
84 




5,755 


1,958 


Loss on investments 
Other expenses 




17 


550 

24 




17 


574 


Net income for the year 


5,738 


1,384 



The Corporation owns and operates Huron Industrial Park, located near London, 
Northam Industrial Park in Cobourg, Ottawa Life Sciences Technology Park in 
Ottawa, and Sheridan Park and a research building in Mississauga. 



PUBLIC ACCOUNTS, 1993-94 



39 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



The combined results of operations of the parks for the year ended March 31 are 
as follows: 



1994 

$ 



1993 



[thousands] 



Rental revenue 

Interest income and other 

Depreciation 

Other operating expenses 



5,926 
948 
(2,566) 
(3M1) 



5,562 
990 
(2,360) 
(3,715) 



Net income 



491 



477 



The combined fixed assets of the parks as at March 31 are as follows: 

Accumulated 1994 1993 

Cost Depreciation Net Net 

$ $ $ $ 

[thousands] 

Land 2,402 2,402 2,402 
Buildings and improvements 31,468 19,481 11,987 10,547 
Research building 10,096 1,227 8,869 9,400 
Equipment 1.487 1,391 96 110 



45,453 



22,099 



23,354 22,459 



Pursuant to the terms of an agreement between the Corporation and a group of 
borrowers, the Corporation obtained ownership of the research building and land 
contiguous to it on March 31, 1992 as consideration for the payment of a number 
of promissory notes held by the Corporation with a carrying value of $12,000,000. 
The building and land were valued at $10,000,000 and $2,000,000 respectively. It is 
the Corporation's intention to retain ownership of the building for the foreseeable 
future and continue to lease out the premises. 



40 



PIBLK ACCOl NTS, 1993-94 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

7. GUARANTEES 

The Corporation guarantees the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. The Corporation also 
guarantees certain obligations of the Ontario Share and Deposit Insurance 
Corporation ("OSDIC"). Under certain of the guarantee programs, the Corporation 
guarantees only a portion of loans outstanding. Furthermore, if certain of the 
guarantees are required to be honoured, the funding to meet such obligations will 
be received from other ministries or agencies. Normally, no guarantee fees are 
charged to the borrowers or to the Province. At March 31, the Corporation's 
contingent liability and commitments under guarantees are as follows: 



Contingent Commitments 

liability under to guarantee 

guarantees for loans not yet 

loans advanced advanced 



1 



1 



Total 
contingent 
liability and 
commitments 

1994 
$ 



Total 
contingent 
liability and 
commitments 

1993 
$ 



[thousands] 



New Ventures Programs 93,614 

OSDIC 32,150 62,850 
Algoma Steel 110,000 
Other Guarantees 84,671 40,778 



93,614 

95,000 

110,000 

125,449 



59,749 

95,000 

110,000 

100,664 



210,435 



213,628 



424,063 



365,413 



8. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 



Certain of the advances related to specific programs are interest free. At March 
31, 1994, $47.0 million [1993 - $47.5 million] of advances were interest bearing, with 
the balance of $45.8 million [1993 - $48.9 million] being interest free. 



PUBLIC ACCOUNTS, 1993-94 



41 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

9. CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of 
recoveries as follows: 





Loans 

$ 


New Ventures 
guarantees 

$ 


Other 
guarantees 

$ 


Write-downs/ 
guarantees honoured 
Increase in general provision 
Less recoveries 


[thousands] 

14,975 14,377 
158 850 
f 2,751) (3,728) 


5,016 

3,571 

(7,766) 


Net expense 1994 


12,382 


11,499 


5,821 


Net expense 1993 


4,676 


14,837 


4,422 



10. ACTIVITIES ADMINISTERED 

The Statement of Operations includes revenue and expenses related to activities 
administered on behalf of other Provincial ministries and agencies. The schedule 
which follows separates the revenue and expenses directly related to the 
Corporation's own activities and those administered on behalf of others. 



Corporation's own 
activities 

^ 



Administered 
activities 

$ 



Total 



Revenue 

Interest on loans 8,069 
Interest on short-term deposits 2,671 
Net income from industrial parks 491 



[thousands] 



2,171 





10,240 

2,671 

491 



11,231 



2,171 



13,402 



11,499 


11,499 


693 


5,821 


436 


539 


13,061 


30,241 




9,621 




39,862 




5,738 




20,722 



42 PUBLIC ACCOUNTS, 1993-94 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 
March 31, 1994 



Expenses 

Credit and investment losses (net of recoveries) 

Loans 11,949 433 12,382 

Guarantees 
New Ventures program 

Other 5,128 

Interest subsidy payments 103 

17,180 
Administration 

Gain from non-consolidated 

subsidiaries 
Net cost of operations 

In addition to the interest on administered activities included above, the 
Corporation paid to the Province interest on advances for direct activities 
amounting to $5.0 million [1993 - $4.5 million]. 

11. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 

1994 1993 

i $ 

[thousands] 

Salaries and benefits 7,367 7,483 

Transportation and communication 654 653 

Services 1,351 1,770 

Supplies 249 501 

9,621 10,407 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$691,000 [1993 - $559,100] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liabilities on January 1, 1990. 



PUBLIC ACCOUNTS, 199394 43 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

The Corporation had ten members on its Board of Directors on March 31, 1994. 
The remuneration of the directors for 1994 totalled $73,816 [1993 - $81,202]. 

The Corporation provides management services and systems support at no charge 
to Northern Ontario Development Corporation, Eastern Ontario Development 
Corporation and Innovation Ontario Corporation. The value of these services is 
undeterminable and accordingly has not been recognized in these financial 
statements. 

12. INTERCOMPANY BALANCES 

The balances totalling $25.6 million are not interest bearing, unsecured and without 
set payment terms. 

13. COMMITMENTS AND CONTINGENCIES 

(a) See Note 7 for information on guarantees. 

(b) Loans committed but not disbursed as at March 31, 1994 amounted to 
$39.7 million [1993 - $60.0 million] 



14. COMPARATIVES 

Certain of the prior year's comparatives have been reclassified to conform with 
the current year's presentation. 



44 PI BLIC ACCOl MS, 1993-94 



Auditor's Report 



To the Eastern Ontario Development Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Eastern Ontario Development Corporation as at March 
31, 1994 and the statements of operations, investment by the Province of Ontario and cash 
flows for the year then ended. These financial statements are the responsibility of the Eastern 
Ontario Development Corporation's management. My responsibility is to express an opinion 
on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes exan-dning, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Eastern Ontario Development Corporation as at March 31, 1994 and the results 
of its operations and the changes in its financial position for the year then ended in accordance 
with the accounting policies described in note 2 to the financial statements. 



Toronto, Ontario K.W. Leishman, CA 

June 24,1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



45 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31, 1994 



1994 



1993 







[thousands! 


ASSETS 






Loans receivable 


[note 3] 


33,138 39.628 


Cash and short-term deposits 




2 5.892 


Due from Ontario Development Corporation 


(note 9] 


9.191 707 


Accounts receivable 




26 


Total assets 




42,331 46,253 



LIABILITIES 

Accounts payable and accrued liabilities 



[note 2d] 



2,109 



1,916 



Commitments and contingencies 

INVESTMENT BY THE PROVINCE OF ONTARIO 

Contributed capital, net of distributions 

Advances 

Accumulated net cost of operations 

Due from Province 


[notes 4 and 10] 
[note 5] 


28,482 
31,101 
(11.877) 
(7,484) 


25,851 
38,465 
(11.021) 
(8,958) 






40,222 


44,337 


Total liabilities and investment by the Province 




42,331 


46,253 



See accompanying notes to financial statements 
On behalf of the Board: 



Chair _^£ (Director I I 



46 



PIBLK ACCOIMS, 1993-94 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31 , 1 994 



1994 
$ 



1993 

$ 

[note 2(d)] 



REVENUE 

Interest on loans 

Interest on short-term deposits 



(note 3] 



[thousands] 



3,075 
13 



2,890 
414 



3,088 



3,304 



EXPENSES 

Credit and investment losses (net of recoveries) 

Loans 

Guarantees 
Interest subsidy payments 



[note 6] 



2,159 


2,986 


496 


1,393 


265 


366 


1,024 


1,083 



Administration 


[note 8] 


1,024 


1,083 






3,944 


5,828 


Net cost of operations 


[note 7] 


856 


2,524 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 



47 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Investment by the Province of Ontario 
for the year ended March 31,1 994 



Contributed 

capital 

$ 



Advances 
$ 



Accumulated 

net cost 
of operations 

$ 



Due from 
Province 

$ 



[thousands] 



Balance, March 31, 1993 
As previously reported 
Adjustments for change in 
accounting policy (note 2(d)] 



20,544 
5,307 



38,465 



(5,714) 
(5,307) 



(3,651) 
(5,307) 



As restated 



25,851 



38,465 



(11,021; 



(8,958) 



Interest on advances 
Contributions to fund 

Guarantee and other 

program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Net change in due from Province 



(2,717) 



783 
1,024 
3,541 



(3.541) 
(3,823) 



(856) 



1,474 



Balance, March 31, 1994 



28,482 



31,101 



(1 1 ,877) 



(7,484) 



See accompanying notes to financial statements 



48 



PI BLIC ACCOUNTS, 1993-94 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Cash Flows 
for the year ended March 31, 1994 



1994 
$ 



1993 
$ 



LENDING. INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan disbursements 
Loan collections 

Interest collected from borrowers 
Disbursements for guarantees honoured 

and guarantee interest subsidies 



(thousands] 



(9,040) 

12,919 

3,075 

(1.430) 



(10,500) 

10,049 

2,890 

(3,632) 



Net cash inflow (outflow) for lending, investing and 
financial assistance activities 



5,524 



(1,193) 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from the Province for: 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Recoveries from borrowers of loan writeoffs 
and guarantees honoured 
Other 



(2,717) 


(3,224) 


7,679 


7,551 


(15,044) 


(3,524) 


3.943 


4,191 


1,024 


1,083 


(5) 


47 


2,982 


(6,707) 



Net cash outflow from financing activities 



(2,138) 



(583) 



OPERATING ACTIVITIES 

Interest received on short-term deposits 

Administration costs 

Other 



13 
(1.024) 
(8,265) 



414 
(1.083) 
1,531 



Net cash inflow (outflow) for operating activities 



(9,276) 



862 



Decrease in cash and short-term deposits 
Cash and short-term deposits, beginning of year 



(5,890) 
5,892 



(914) 
6,806 



Cash and short-term deposits, end of year 



5.892 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 49 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

1. GENERAL 

The Eastern Ontario Development Corporation is incorporated as a Schedule 1 
Agency under the Development Corporations Act, R.S.O. 1990, chapter D.10, and 
is a corporation without share capital. As an Ontario Crown Corporation, the 
Corporation is exempt from income taxes under Section 149 (l)(d) of the Canadian 
Income Tax Act. 

The Corporation's primary objective is to encourage and assist in the development 
and diversification of industry in Eastern Ontario. The Corporation provides timely 
financial assistance and related advisory services to small and medium sized Ontario 
based businesses by making and guaranteeing loans. The Corporation also 
administers certain activities on behalf of other Provincial ministries and agencies. 



SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. The Province contributes funds to 
finance the lending and financial assistance activities and reimburses the 
Corporation for administrative operating costs. Credit losses are recorded as 
a reduction in advances from the Province and an increase in contributed 
capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced and recoveries of loan and guarantee losses. 

(b) Loans receivable 

Loans receivable are stated net of amounts written off and written down and 
a provision for credit losses. Loans receivable include both loans made directly 
by the Corporation and loans administered for other Provincial ministries and 
agencies if the Corporation is a signatory to the loan agreement. 

A loan is considered for write-off when any of the following circumstances 
exists: 

i) either the principal or interest payments are more than 90 days [1993 - 
180 days] in arrears; 



50 PUBLIC ACCOUNTS, 1993-94 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

ii) the loan has previously been partially written off; or 

iii) in management's view, the loan has suffered an impairment in value that 
is other than temporary. 

A loan that meets any of these criteria is written off, unless management 
believes that the Corporation will recover some or all of the outstanding loan 
balance. In this case, the loan is written down to its estimated net realizable 
value. 

(c) Provision for credit losses 

Credit losses arise on loans receivable and guarantees issued to other lenders 
by the Corporation. In addition to specific write offs and write downs, a 
provision for credit losses is maintained in an amount considered adequate to 
absorb anticipated credit-related losses. The provision for losses on loans 
consists of provisions for accrued interest on specific loans and general 
provisions, and is deducted from loans receivable. The provision for losses on 
guarantees, which comprises both a general provision and specific provisions, 
is included in accrued liabilities. 

In this regard: 

i) Full provision is made for accrued interest on loans that are more than 
90 days [1993 - 150 days] in arrears. 

ii) General provisions are established based on the historical loss ratios of 
The Development Corporations, reduced by specific write offs and write 
downs taken. 



The amounts written off and written down in the year, net of realized 
recoveries of amounts written off and written down in prior years, and changes 
in provisions are charged to credit losses in the Statement of Operations. 



PUBLIC ACCOUNTS, 1993-94 51 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

(d) Changes in accounting policies 

Credit provisions 

During the year, management concluded that it would be prudent to adopt a 
policy of recognizing a provision for losses on loans and guarantees in addition 
to its policy of writing off and writing down loans where the impairment in 
value is considered to be other than temporary. This policy, described in note 
2(c), was implemented in the current year and has been applied retroactively 
to loans receivable balances outstanding at the previous year end. It was not 
practicable to determine the effect of this new policy on loans receivable 
balances of periods earlier than the previous year. As a result of the adoption 
of this new policy, net cost of operations for loans and guarantees was reduced 
by $393,000 in the current year. 

A prior period adjustment of $5,307,000 has been reflected in the 1994 
opening balances of Contributed Capital, Accumulated Net Cost of 
Operations, and Due from Province as shown in the Statement of Investment 
by the Province of Ontario. There are insufficient data to apportion this 
adjustment between 1993 and prior years. Accordingly, the 1993 comparative 
balances of credit losses in the statement of operations have not been restated 
to reflect this change in policy. 

Disbursements 

In the prior year, administrative expenses were recorded on the modified cash 
basis to allow for an additional 16 days following year-end to pay for goods 
and services received during the fiscal year just ended. In the current year, 
these amounts are reflected in accounts payable. 

(e) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporation that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income only when billed. 

(f) Guarantees 

Guarantee losses in the Statement of Operations include provisions and are 
net of recoveries on guarantees previously honoured. 



52 PUBLIC ACCOUNTS, 1993-94 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

(g) Fixed assets 

The Province reimburses the Corporation for the full cost of fixed assets 
acquired for the Corporation's own use. These reimbursements are credited 
to the cost of fixed assets acquired, reducing their value to nil. 



(h) Employment obligations 

Since, as described in note 2(a), the Province reimburses the Corporation for 
all costs associated with employment obligations by way of additional 
contributions of capital, neither the estimated obligations nor the related 
recovery from the Province have been recorded in these statements. 

These obligations consist of termination and retirement benefits earned to date 
by all employees which will be payable in the future, and the Corporation's 
share of the Public Service Pension Fund's unfunded liability. 



LOANS RECEIVABLE 

Loans receivable include $7.3 million [1993 - $7.2 million] of loans administered on 
behalf of other Provincial agencies and ministries. 

As at March 31, 1994, the interest-earning loans bear fixed rates ranging from 4.0% 
to 14.5%. The weighted average interest rate on all interest bearing loans was 
10.0% at March 31, 1994 [1993 - 10.3%]. 

Loans on which payments were past due by more than 90 days amounted to $0.8 
million [1993 - $2.9 million]. 

As at March 31, 1994, $5.4 million [1993 - $2.5 million] of loans receivable were in 
interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(e)]. 

The balance of loans receivable is net of specific and general provisions totalling 
$2,993,000 [1993 - $3,434,000], and net of any write downs taken in the current and 
prior years. 



PUBLIC ACCOUNTS, 1993-94 53 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

4. GUARANTEES 

The Corporation guarantees the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. Normally, no guarantee fees 
are charged to the borrowers or to the Province. Under certain guarantee 
programs, the Corporation guarantees only a portion of loans outstanding. 
Furthermore, if certain of the guarantees are required to be honoured, the funding 
to meet such obligations will be received from other ministries or agencies. At 
March 31, 1994, the Corporation's total contingent liability and commitments under 
guarantees was $20.1 million [1993 -$22.2 million] represented by $18.3 million 
[1993 - $19.6 million] relating to guarantees for loans advanced and $1.8 million 
[1993 - $2.6 million] relating to guarantee commitments for loans not yet advanced. 
The accounting for guarantee losses is described in note 2(f). 

5. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 

Certain of the advances relating to specific programs are interest free. 

At March 31, 1994, $22.0 million [1993 - $29.9 million] of advances were interest 
bearing, with the balance of $9.1 million [1993 - $8.6 million] being interest free. 

6. CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of 
recoveries as follows: 

Loans Guarantees 

$ $ 

[thousands] 

Writedowns/guarantees honoured 3,222 849 

Increase (decrease) in general provision (441) 48 

Less recoveries (622) (401) 

Net expense - 1994 2,159 496 

Net expense - 1993 2,986 1,393 



54 



PUBLIC ACCOUNTS, 1993-94 



Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

7. ACTIVITIES ADMINISTERED 

The Statement of Operations includes revenue and expenses related to activities 
administered on behalf of other Provincial ministries and agencies. The schedule 
which follows separates the revenue and expenses directly related to the 
corporation's own activities and those administered on behalf of others. 





Corporation's own 
activities 
$ 


Administered 
activities 

$ 


Total 

$ 


Revenue 

Interest on loans 

Interest on short-term deposits 






2,812 
13 


[thousands] 

263 



3,075 
13 








2,825 


263 


3,088 


Expenses 

Credit and Investment Losses 

Loans 

Guarantees 
Interest subsidy payments 






1,644 

105 




515 
391 
265 


2,159 
496 
265 


Administration 

Net cost of operations 






1,749 


1,171 


2,920 

1,024 

3,944 

856 



In addition to the interest on administered activities included above, the 
Corporation paid to the Province interest on advances for direct activities 
amounting to $2.7 million. [1993 - $3.2 million]. 



PUBLIC ACCOUNTS, 1993-94 55 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

8. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 



Salaries and benefits 

Transportation and communication 

Services 

Supplies 



1994 


1993 


$ 


$ 


[ 


thousands] 


890 


892 


89 


127 


37 


54 


8 


10 



1,024 1,083 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$71,800 [1993 - $61,800] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liabilities on January 1, 1990. 

The Corporation had eleven members on the Board of Directors on March 31, 
1994. The remuneration of the directors for 1994 totalled $21,475 [1993 - $30,075]. 

The Corporation receives management services and systems support at no charge 
from the Ontario Development Corporation. The value of these services is 
undeterminable and accordingly has not been recognized in these financial 
statements. 



INTERCOMPANY BALANCES 

The balance of $9.2 million is not interest bearing, unsecured and without set 
payment terms. 



56 PUBLIC ACCOUNTS, 1993-94 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 
March 31, L994 

10. COMMITMENTS AND CONTINGENCIES 

(a) See Note 4 for information on guarantees. 

(b) Loans committed but not disbursed as at March 31, 1994 amounted to $5.9 
million [1993 - $9.8 million]. 

11. COMPARATIVES 

Certain of the prior year's comparatives have been reclassified to conform with the 
current year's presentation. 



PUBLIC ACCOUNTS, 1993-94 57 



Auditor's Report 



To the Northern Ontario Development Corporation 
and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Northern Ontario Development Corporation as at March 
31, 1994 and the statements of operations, investment by the Province of Ontario and cash 
flows for the year then ended. These financial statements are the responsibility of the Northern 
Ontario Development Corporation's management. My responsibility is to express an opinion 
on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Northern Ontario Development Corporation as at March 31, 1994 and the 
results of its operations and the changes in its financial position for the year then ended in 
accordance with the accounting policies described in note 2 to the financial statements. 



Toronto, Ontario K.W. Leishman, CA 

June 24,1994 Assistant Provincial Auditor 



58 



PUBLIC ACCOUNTS, 1993-94 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31. 1994 



1994 
$ 



1993 
$ 



ASSETS 

Loans receivable 

Cash and short-term deposits 

Due from Ontario Development Corporation 

Accounts receivable 



[note 3] 



{note 9] 



[thousands! 



46.998 

3 

7.894 

16 



56.046 

4.658 



39 



Total assets 



54.911 



60.743 



LIABILITIES 

Accounts payable and accrued liabilities 

Due to 

-Ontario Development Corporation 
-Northern Ontario Heritage Fund 



[note 2d] 



18.560 


2.077 



See accompanying notes to financial statements 
On behalf of the Board: 



17.743 

4.658 
586 







20.637 


22.987 


Commitments and contingencies 

INVESTMENT BY THE PROVINCE OF ONTARIO 

Contributed capital, net of distributions 

Advances 

Accumulated net cost of operations 

Due from Province 


[notes 4 and 10] 
[note 5] 


58,084 
49.757 
(44.397) 
(29.170) 


51.058 
54.962 
(42,033) 
(26,231) 






34.274 


37,756 


Total liabilities and investment by the Province 




54.911 


60.743 



Chair Director ^ «/ 



PUBLIC ACCOUNTS, 1993-94 



59 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31 , 1994 



1994 
$ 



1993 

$ 

[note 2(d)] 



REVENUE 

Interest on loans 

Interest on short-term deposits 



(note 3] 



[thousands] 



4,031 
11 



3,625 
589 



4,042 



4,214 



EXPENSES 

Credit and investment losses (net of recoveries) 

Loans 

Guarantees 
Interest subsidy payments 



(note 6] 



3,245 


3,015 


1,191 


1,841 


418 


398 


1,552 


1,754 



Administration 


(note 8] 


1,552 


1,754 






6,406 


7,008 


Net cost of operations 


(note 7] 


2,364 


2,794 



See accompanying notes to financial statements 



60 



PUBLIC ACCOUNTS, 1993-94 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Investment by the Province of Ontario 
for the year ended March 31, 1994 



Accumulated 
Contributed net cost 

capital Advances of operations 

$ $ $ 



Due from 

Province 

$ 



[thousands] 



Balance, March 31, 1993 
As previously reported 
Reclassification 
Adjustments for change in 
accounting policy [note 2(d)] 



28.524 63.099 (19,499) (3,697) 

(8.137) 



22,534 



(22,534) (22,534) 



As restated 



51.058 54.962 



(42,033) (26,231) 



Interest on advances 
Contributions to fund 

Guarantee and other 

program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Net change in due from Province 



(3,118) 



(30) 
1,552 
8.622 



(8.622) 
3,417 



(2,364) 



(2,939) 



Balance, March 31, 1994 



58.084 



49.757 



(44,397) 



(29,170) 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 



61 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Cash Rows 
for the year ended March 31 , 1 994 



1994 
$ 



1993 

$ 



LENDING, INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan disbursements 
Loan collections 

Interest collected from borrowers 
Disbursements for guarantees honoured 

and guarantee interest subsidies 



[thousands] 



(11,739) 

13,388 

4,031 

(1,814) 



(14,218) 

12,698 

3,634 

(20,122) 



Net cash inflow (outflow) for lending, investing and 
financial assistance activities 



3,866 



(18,008) 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from the Province for: 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Other 



(3,118) 
23,839 
(21,255) 

5,553 
1,552 

(3,330) 



(4,134) 

10,020 

(15,019) 

19,675 
1,754 

(15,130) 



Net cash inflow (outflow) from financing activities 



3,241 



(2,834) 



OPERATING ACTIVITIES 

Interest received on short-term deposits 

Administration costs 

Other 




(1.552) 
(10.210) 



584 
(1,754) 
17,749 



Net cash inflow (outflow) for operating activities 



(11,762) 



16,579 



Decrease in cash and short-term deposits 
Cash and short-term deposits, beginning of year 



(4,655) 
4,658 



(4,263) 
8,921 



Cash and short-term deposits, end of year 



4,658 



See accompanying notes to financial statements 



62 PUBLIC ACCOUNTS, 1993-94 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

1. GENERAL 

The Northern Ontario Development Corporation is incorporated as a Schedule 1 
Agency under the Development Corporations Act, R.S.O. 1990, chapter D.10, and 
is a corporation without share capital. As an Ontario Crown Corporation, the 
Corporation is exempt from income taxes under Section 149 (l)(d) of the Canadian 
Income Tax Act. 

The Corporation's primary objective is to encourage and assist in the development 
and diversification of industry in Northern Ontario. The Corporation provides 
timely financial assistance and related advisory services to small and medium sized 
Ontario based businesses by making and guaranteeing loans. The Corporation also 
administers certain activities on behalf of other Provincial ministries and agencies. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. The Province contributes funds to 
finance the lending and financial assistance activities and reimburses the 
Corporation for administrative operating costs. Credit losses are recorded as 
a reduction in advances from the Province and an increase in contributed 
capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced and recoveries of loan and guarantee losses. 

(b) Loans receivable 

Loans receivable are stated net of amounts written off and written down and 
a provision for credit losses. Loans receivable include both loans made directly 
by the Corporation and loans administered for other Provincial ministries and 
agencies if the Corporation is a signatory to the loan agreement. 

A loan is considered for write-off when any of the following circumstances 
exists: 

i) either the principal or interest payments are more than 90 days [1993 - 
180 days] in arrears; 



PUBLIC ACCOUNTS, 1993-94 63 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

ii) the loan has previously been partially written off; or 

iii) in management's view, the loan has suffered an impairment in value that 
is other than temporary. 

A loan that meets any of these criteria is written off, unless management 
believes that the Corporation will recover some or all of the outstanding loan 
balance. In this case, the loan is written down to its estimated net realizable 
value. 

(c) Provision for credit losses 

Credit losses arise on loans receivable and guarantees issued to other lenders 
by the Corporation. In addition to specific write offs and write downs, a 
provision for credit losses is maintained in an amount considered adequate to 
absorb anticipated credit-related losses. The provision for losses on loans 
consists of provisions for accrued interest on specific loans and general 
provisions, and is deducted from loans receivable. The provision for losses on 
guarantees, which comprises both a general provision and specific provisions, 
is included in accrued liabilities. 

In this regard: 

i) Full provision is made for accrued interest on loans that are more than 
90 days [1993 - 150 days] in arrears. 

ii) General provisions are established based on the historical loss ratios of 
The Development Corporations, reduced by specific write offs and write 
downs taken. 



The amounts written off and written down in the year, net of realized 
recoveries of amounts written off and written down in prior years, and changes 
in provisions are charged to credit losses in the Statement of Operations. 



64 PUBLIC ACCOUNTS , 1993 94 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

(d) Changes in accounting policies 

Credit provisions 

During the year, management concluded that it would be prudent to adopt a 
policy of recognizing a provision for losses on loans and guarantees in addition 
to its policy of writing off and writing down loans where the impairment in 
value is considered to be other than temporary. This policy, described in note 
2(c), was implemented in the current year and has been applied retroactively 
to loans receivable balances outstanding at the previous year end. It was not 
practicable to determine the effect of this new policy on loans receivable 
balances of periods earlier than the previous year. As a result of the adoption 
of this new policy, net cost of operations for loans and guarantees increased 
by $225,000 in the current year. 

A prior period adjustment of $22,534,000 has been reflected in the 1994 
opening balances of Contributed Capital, Accumulated Net Cost of 
Operations, and Due from Province as shown in the Statement of Investment 
by the Province of Ontario. There are insufficient data to apportion this 
adjustment between 1993 and prior years. Accordingly, the 1993 comparative 
balances of credit losses in the statement of operations have not been restated 
to reflect this change in policy. 

Disbursements 

In the prior year, administrative expenses were recorded on the modified cash 
basis to allow for an additional 16 days following year-end to pay for goods 
and services received during the fiscal year just ended. In the current year, 
these amounts are reflected in accounts payable. 

(e) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporation that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income only when billed. 

(f) Guarantees 

Guarantee losses in the Statement of Operations include provisions and are 
net of recoveries on guarantees previously honoured. 



PUBLIC ACCOUNTS, 1993-94 65 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

(g) Fixed assets 

The Province reimburses the Corporation for the full cost of fixed assets 
acquired for the Corporation's own use. These reimbursements are credited 
to the cost of fixed assets acquired, reducing their value to nil. 



(h) Employment obligations 

Since, as described in note 2(a), the Province reimburses the Corporation for 
all costs associated with employment obligations by way of additional 
contributions of capital, neither the estimated obligations nor the related 
recovery from the Province have been recorded in these statements. 

These obligations consist of termination and retirement benefits earned to date 
by all employees which will be payable in the future, and the Corporation's 
share of the Public Service Pension Fund's unfunded liability. 



LOANS RECEIVABLE 

Loans receivable include $18.1 million [1993 - $20.8 million] of loans administered 
on behalf of other Provincial agencies and ministries. 

As at March 31, 1994, the interest earning loans bear fixed-rates ranging from 6.0% 
to 12.5%. The weighted average interest rate on all loans was 9.7% at March 31, 
1994 [1993 - 9.1%]. 

Loans on which payments were past due by more than 90 days amounted to $3.6 
million [1993 - $4.3 million]. 

As at March 31, 1994, $2.3 million [1993 - $2.8 million] of loans receivable were in 
interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(e)]. 

The balance of loans receivable is net of specific and general provisions totalling 
$4,245,000 [1993 - $4,857,000], and net of any write downs taken in the current and 
prior years. 



66 PUBLIC ACCOUNTS, 1993-94 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

4. GUARANTEES 

The Corporation guarantees the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. Normally, no guarantee fees 
are charged to the borrowers or to the Province. Under certain guarantee 
programs, the Corporation guarantees only a portion of loans outstanding. 
Furthermore, if certain of the guarantees are required to be honoured, the funding 
to meet such obligations will be received from other ministries or agencies. At 
March 31, 1994, the Corporation's total contingent liability and commitments under 
guarantees was $34.2 million [1993 - $51.4 million] represented by $31.4 million 
[1993 - $43.1 million] relating to guarantees for loans advanced and $2.8 million 
[1993 - $8.3 million] relating to guarantee commitments for loans not yet advanced. 
The accounting for guarantee losses is described in note 2(f). 



ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 

Certain of the advances relating to specific programs are interest free. At March 
31, 1994, $26.7 million [1993 - $33.0 million] of advances were interest bearing, with 
the balance of $23.0 million [1993 - $22.0 million] being interest free. 



CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of 
recoveries as follows: 

Loans Guarantees 

$ $ 

[thousands] 

Writedowns/guarantees honoured 8,311 560 

Increase(decrease) in general provision (612) 837 

Less recoveries (4,454) (206) 

Net expense - 1994 3,245 1,191 

Net expense - 1993 3,015 1,841 



PUBLIC ACCOUNTS, 1993-94 



67 



Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

7. ACTIVITIES ADMINISTERED 

The Statement of Operations includes revenue and expenses related to activities 
administered on behalf of other Provincial ministries and agencies. The schedule 
which follows separates the revenue and expenses related to the Corporation's own 
activities and those administered on behalf of others. 





Corporation's own Administered 
Activities Activities 

$ $ 


Total 

$ 


Revenue 

Interest on loans 

Interest on short-term deposits 


3,496 
11 


[thousands] 

535 



4,031 
11 




3,507 


535 


4,042 


Expenses 

Credit and Investment losses 

Loans 

Guarantees 
Interest subsidy payments 


1,532 

1,319 

204 


1,713 
(128) 

214 


3,245 

1,191 

418 



Administration 

Net cost of operations 



3,055 



1,799 



4,854 
1,552 
6,406 
2,364 



In addition to the interest on administered activities included above the Corporation 
paid to the Province interest on advances for direct activities amounting to $3.1 
million. [1993 - $4.1 million]. 



68 PUBLIC ACCOUNTS, 1993-94 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

8. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 



1994 1993 



[thousands] 

Salaries and benefits 1,291 1,436 

Transportation and communication 188 220 

Services 51 69 

Su pplies 22 29 

1,552 1,754 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$101,000 [1993 - $91,900] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liabilities on January 1, 1990. 

The Corporation had eight members on the Board of Directors on March 31, 1994. 
The remuneration of the directors for 1994 totalled $23,600 [1993 - $33,250]. 

The Corporation receives management services and systems support at no charge 
from the Ontario Development Corporation. The value of these services is 
undeterminable and accordingly has not been recognized in these financial 
statements. 

9. INTERCOMPANY BALANCES 

The balance of $7.9 million is not interest bearing, unsecured and without set 
payment terms. 

10. COMMITMENTS AND CONTINGENCIES 

(a) See Note 4 for information on guarantees. 

(b) Loans committed but not disbursed as at March 31, 1994 amounted to $7.5 
million [1993 - $18.1 million]. 



PUBLIC ACCOUNTS, 1993-94 69 



Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



(c) A legal action is pending against the Corporation. The plaintiff claims $814,000 
for an alleged breach of a loan contract. The result of this action, which is 
currently before the courts for decision, is undeterminable and accordingly not 
reflected in these financial statements. Any loss arising on this claim will be 
charged to operations and recovered from the Province in the period that a 
settlement is reached. 



11. COMPARATIVES 

Certain of the prior year's comparatives have been reclassified to conform with the 
current year's presentation. 



70 Pl'BLK \( ( Ol MS. 1993-94 



Auditor's Report 



To the Innovation Ontario Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Innovation Ontario Corporation as at March 31, 1994 
and the statements of operations, investment by the Province of Ontario and cash flows for the 
year then ended. These financial statements are the responsibility of the Innovation Ontario 
Corporation's management. My responsibility is to express an opinion on these financial 
statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Innovation Ontario Corporation as at March 31, 1994 and the results of its 
operations and the changes in its financial position for the year then ended in accordance with 
the accounting policies described in note 2 to the financial statements. 



A^^J Aju-4-^vw^- ■% 



Toronto, Ontario K.W. Leishman, CA 

June 24,1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



71 



INNOVATION ONTARIO CORPORATION 



Balance Sheet 
as at March 31. 1994 







1994 
$ 


1993 
$ 


ASSETS 

Equity and royalty investments 
Loans receivable 


[note 3] 


[thousandsl 

24,489 27,709 
1 ,593 974 


Cash and short-term deposits 

Due from Ontario Development Corporation 

Accounts receivable 


(note 5] 


26,082 



8,504 

327 


28,683 

4,465 



199 


Total assets 




34,913 


33,347 


LIABILITIES 
Accounts payable 




471 









471 






Commitments 



[note 6] 



INVESTMENT BY THE PROVINCE OF ONTARIO 
Contributed capital, net of distributions 
Accumulated net cost of operations 
Due from Province 



77,896 


69,834 


(42,225) 


(36,199) 


(1 ,229) 


(288) 



Total investment by the Province 



34,913 



33,347 



See accompanying notes to financial statements 
On behalf of the Board: 



#^ 




/7U*J" 



Director 



72 



PUBLIC ACCOUNTS, 1993-94 



INNOVATION ONTARIO CORPORATION 

Statement of Operations 
for the year ended March 31 , 1994 



1994 


1993 


$ 


$ 


[thousands] 


365 


288 





182 


2,301 


93 


625 


75 



REVENUE 

Royalty, dividend and loan interest income 

Interest on short-term deposits 

Gain on sale of equity investments 

Sale of technology royalty investments 



3,291 



638 



EXPENSES 

Provision for loan and investment losses 

Administration 

Technology royalty investments 



[note 4j 



4,470 


4,144 


1,774 


2,022 


3,073 


3,600 



9,317 



9,766 



Net cost of operations 



6.026 



9,128 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 



73 



INNOVATION ONTARIO CORPORATION 
Statement of Investment by the Province of Ontario 
for the year ended March 31 , 1994 





Accumulated 




Contributed 


net cost 


Due to 


capital 


of operations 


Province 


$ 


$ 


$ 



Balance, March 31, 1993 



69,834 



(36,199) 



(288) 



Contributions to fund 

Investments 

Technology royalty investments 

Administration 
Net cost of operations for 

the year 
Dividends paid during year 
Net change in due from Province 



7,415 
3,073 
1,774 



(4,200) 



(6,026) 



(941) 



Balance, March 31, 1994 



77,896 



(42,225) 



(1.229) 



See accompanying notes to financial statements 



74 



PUBLIC AC COIMS, 1993-94 



INNOVATION ONTARIO CORPORATION 

Statement of Cash Flows 
for the year ended March 31,1 994 



1994 
$ 



1993 

$ 



LENDING, INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan repayments (disbursements) (net) 
Purchase of equity investments 
Proceeds on sale of investments 
Technology royalty investments 
Royalty, dividend and interest income received 



[thousands] 



(1.319) 
(6,076) 
8,452 
(3,073) 
365 



(714) 
(8,309) 

734 
(3,600) 

184 



Net cash outflow for lending and investing activities 



(1,651) 



(11.705) 



FINANCING ACTIVITIES 

Cash contributions from the Province for: 

Equity and royalty investments 

Administration 
Dividends paid during year 
Other 



10,488 


12,733 


1,774 


2,022 


(4,200) 





(941) 


(142) 



Net cash inflow from financing activities 



7,121 



14,613 



OPERATING ACTIVITIES 

Interest received on short-term deposits 

Administration expenses 

Other 






182 


(1,774) 


(2,022) 


(8,161) 


(13) 



Net cash outflow for operating activities 



(9,935) 



(1,853) 



Increase (decrease) in cash and short-term deposits 
Cash and short-term deposits, beginning of year 



(4,465) 
4,465 



1,055 
3,410 



Cash and short-term deposits, end of year 



4,465 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 75 

Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 
March 31, 1994 

1. OPERATIONS OF THE CORPORATION 

Innovation Ontario Corporation was incorporated by regulation under the 
Development Corporations Act, R.S.O. 1990, chapter D.10. As an Ontario Crown 
Corporation, the Corporation is exempt from income taxes under Section 149 1(d) 
of the Canadian Income Tax Act. 

The Corporation was created to stimulate economic development by providing 
financial support and management assistance for high risk start-ups in new 
technology-based industries in Ontario. The financial assistance provided by the 
Corporation is through equity investments or quasi-equity investments such as 
convertible debentures and royalty arrangements. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. The Province contributes funds to 
finance the equity investments, technology royalty investments, loan and other 
program expenses and reimburses the Corporation for operating expenses. 

The Province's gross investment is reduced by repayments of contributed 
capital, interest on funds advanced, dividends paid and recoveries of 
investment losses and royalties. 

(b) Equity investments and loans receivable 

Equity investments and loans receivable are recorded at cost less provision for 
losses for those investments and loans that in management's opinion have 
incurred an other than temporary decline in value. The provision is 
determined by management based upon their best estimates from the most 
current information available to them. Establishing the value of an early stage 
investment, when there is no existing market for the shares, is very difficult. 
As such, if a provision for loss is made with respect to a specific investment, 
the provision would normally be for the full cost of the investment. 

(c) Technology royalty investments 

In specific instances, the Corporation will make an investment using a royalty 
arrangement rather than the purchase of equity. Given the uncertain nature, 
both with respect to timing and magnitude of future royalties, royalty 
investments are expensed as incurred. 



76 PUBLIC ACCOUNTS, 1993-94 

Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

(d) Revenue recognition 

Interest and royalty income is recognized on the accrual basis. Royalty income 
is accrued net of provisions for amounts which are estimated by management 
not to be collectible. 

(e) Fixed assets 

Fixed assets for the Corporation's own use are expensed on acquisition and 
are included in administration expenses. 

(f) Employment obligations 

Since, as described in note 2(a), the Province reimburses the Corporation for 
all costs associated with employment obligations by way of additional 
contributions of capital, neither the estimated obligations nor the related 
recovery from the Province have been recorded in these statements. 

These obligations consist of termination and retirement benefits earned to date 
by all employees which will be payable in the future, and the Corporation's 
share of the Public Service Pension Fund's unfunded liability. 

3. EQUITY AND ROYALTY INVESTMENTS 



Number of 


1994 1993 


investees 


$ $ 




[thousands] 


133 


16,787 19,535 


30 


7,702 8,174 


106 






Common shares 
Preferred shares 
Technology royalty investments 

269 24,489 27,709 

The accumulated total disbursements related to technology royalty investments as 
at March 31, 1994 was $12,140,000 [1993 - $9,067,000]. 



PUBLIC ACCOUNTS, 1993-94 77 

Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

4. ADMINISTRATION 

1994 1993 

$ $ 

[thousands] 

Salaries and benefits 1,470 1,634 

Transportation and communication 109 122 

Services 193 256 

Supplies 2 10 

1,774 2,022 

The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$116,800 [1993 - $112,800] representing the total obligation of the Corporation and 
is included in salaries and benefits. This amount includes current contributions and 
additional payments required to cover the Corporation's share of the Fund's 
unfunded liabilities on January 1, 1990. 

The Corporation had ten members on the Board of Directors on March 31, 1994. 
The remuneration of the directors for 1994 totalled $40,000 [1993 - $38,950]. 

The Corporation receives management services and systems support at no charge 
from the Ontario Development Corporation. The value of these services is 
undeterminable and accordingly has not been recognized in these financial 
statements. 



5. INTERCOMPANY BALANCES 

The balance of $8.5 million is not interest bearing, unsecured and without set 
payment terms. 



78 PUBLIC ACCOUNTS, 1993-94 

Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

6. COMMITMENTS 

Funds committed but not disbursed as at March 31 amounted to: 

1994 1993 

$ $_ 

[thousands] 

Equity investments 2,422 3,517 

Technology royalty investments 700 1,670 

3,122 5,187 



PUBLIC ACCOUNTS, 1993-94 79 



Auditor's Report 



To the Liquor Control Board of Ontario 

and to the Minister of Consumer and Commercial Relations 



I have audited the balance sheet of the Liquor Control Board of Ontario as at March 31, 1994 
and the statements of income and retained income and changes in financial position for the year 
then ended. These financial statements are the responsibility of the Board's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Board as at March 31, 1994 and the results of its operations and the changes in 
its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



f\ (/J /ax^Cv. 



Toronto, Ontario K.W. Leishman, CA 

June 10, 1994 Assistant Provincial Auditor 



80 R BLIC ACCOUNTS, 1993-94 



LIQUOR CONTROL BOARD OF ONTARIO 

Balance Sheet 

As at March 31, 1994 



1994 1993 

(SOOO's) (SOOO's) 

Assets 

Current 

Cash and short-term investments 
Accounts receivable, trade and others 
Inventones 
Prepaid expenses 

201,204 192,955 

Long-term 

Fixed assets (Note 3) 120.474 126.790 

321,678 319,745 



Liabilities a nd Retained, Income 

Current liabilities 

Accounts payable and accrued liabilities 

Retained income 



See accompanying notes to financial statements. 



Approved: 




31,149 


26.747 


3,895 


4,036 


164,428 


160,413 


1.732 


1,759 



92,813 


104,789 


228,8(55 


214,956 


321,678 


319.745 



^rS^halrarTd Chief Executive Officer \J Vice President 

Finance and Administration 




PUBLIC ACCOUNTS, 1993-94 81 



LIQUOR CONTROL BOARD OF ONTARIO 

Statement of Income and Retained Income 
Year Ended March 31, 1994 



Sales and other income 

Costs and expenses 

Cost of sales 

Retail stores and marketing 

Administration 

Warehousing and distribution 

Depreciation 



Net income for the year 



Retained income, beginning of year, as previously reported 
Adjustment for change in accounting policy (Note 2) 
Retained income, beginning of year, as restated 



Deduct payments to the Treasurer of Ontario 
Retained income, end of year 



See accompanying notes to financial statements. 



1994 
(SOOO's) 


1993 
($000's) 


1,764,731 


1,786,479 


832.106 

219.387 

58,401 

34,858 

21.070 


841,060 

229,032 

45,115 

35,974 

22.832 


1.165.822 


1.174.013 


598,909 


612.466 


88,166 
126.790 
214.956 


88,943 
128.547 
217.490 


813,865 


829,956 


585.000 


615,000 


228,865 


214,956 



82 PI BLICACCOI MS. 1993-94 



LIQUOR CONTROL BOARD OF ONTARIO 

Statement of Changes in Financial Position 
Year Ended March 31, 1994 



Cash provided from (used for) Operations 

Net income 
Depreciation 



Change in working capital 



Cash used for investment activities 

Purchase of fixed assets 

Cash used for provincial transfers 

Social contract 
Profit 



Increase (decrease) in cash during the year 

Cash and short-term investments, beginning of year 

Cash and short-term investments, end of year 



See accompanying notes to financial statements. 



1994 
($000's) 


1993 
(SOOO's) 


598.909 

21.070. 

619.979 


612,466 

22.932 

635.298 


(15.924) 
604.155 


(9.594) 
626.604 


(14.753) 


(21.075) 


(7.712) 
(577.299) 
(595.000) 



(615.000) 
(615.000) 


4.402 


(9.471) 


26.747 


36.218 


31,149 


26,747 



PUBLIC ACCOUNTS, 1993-94 83 



LIQUOR CONTROL BOARD OF ONTARIO 

Notes to Financ 
March 31, 1994 



Notes to Financial Statements 



1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of Accounting 

The Board's financial statements are prepared in accordance with generally accepted accounting 
principles. 

(b) Inventories 

Inventories are valued at the lower of cost and net realizable value with cost being determined by 
the most recent cost. 

(c) Fixed Assets 

Major capital expenditures with a future useful life beyond the current year are capitalized at 
cost and are depreciated on a straight-line basis according to their estimated useful lives, as 
follows: 

Buildings 20 years 

Furniture and Fixtures 5 years 

Leasehold Improvements 5 years 

Computer Equipment 3 years 

Minor capital expenditures and the expenditures for repairs and maintenance are charged to 
income. 



2. CHANGE IN ACCOUNTING POLICY 

During the year, the Board changed its method of accounting for capital expenditures from expensing 
them to operations at the time of acquisition to capitalization and depreciation thereof. This change 
has been applied retroactively. Accordingly, retained income at March 31, 1992 has been increased by 
$128.6 million, being the cumulative net fixed assets to that date. As a result of this change, for the 
years ended March 31, 1994 and 1993, net income has decreased by $6.3 million and $1.8 million, 
respectively, as outlined below. 



Net Income: 

Under previous policy 

Add (Deduct): 

Capital expenditures 
Depreciation 



Net Income (1993 - as restated) 



1994 
($000's) 


1993 
($000's) 


505,22$ 


614,223 


14,753 
(21.070) 


21,075 
(22.832) 


(6.317) 


(1.757) 


598,909 


612,466 



84 PUBLIC ACCOI NTS, 1993-94 



LIQUOR CONTROL BOARD OF ONTARIO 

Notes to Financial Statements 
March 31, 1994 



3. FIXED ASSETS 









Net 


Net 






Accumulated 


Book 


Book 




Cost 


Depreciation 


Value 


Value 


Land 


13,910 


— 


13,910 


13.895 


Buildings 


208,844 


121,246 


87,598 


91.260 


Furniture and fixtures 


37,924 


31,619 


6.305 


9,153 


Leasehold improvements 


44,173 


33,557 


10,616 


9.352 


Computer equipment 


28.772 


26,727 


2,045 


3.130 



333,623 213,149 120.474 126,790 



4. INSURANCE 

The Board follows the policy of self-insuring its store assets for theft and for property damage such as 
fire, water or vandalism. All other material assets are insured by insurance companies. 

5. LEASE COMMITMENTS 

The Board is committed under operating leases on leased premises with future rninimum rental 
payments due as follows: 

($000's) 



1995 


22,071 


1996 


17,895 


1997 


14,219 


1998 


10,074 


1999 


5,622 


Thereafter 


10,995 




80,876 



6. PENSION PLAN 

The Board provides pension benefits for its permanent employees through participation in the Public 
Service Pension Fund established by the Province of Ontario. The Board's share of contributions to 
the Fund during the year was $15,062,900 (1993 - $16,046,620). This amount includes current 
contributions and additional payments required to cover the Board's share of the Fund's unfunded 
liability on January 1, 1990. 



PUBLIC ACCOUNTS, 1993-94 85 



LIQUOR CONTROL BOARD OF ONTARIO 

Notes to Financial Statements 
March 31, 1994 



7. CONTINGENT LIABILITY 

Major airlines have taken legal action against the Board contesting the Board's right to collect mark- 
up on any liquor which is imported into Ontario by the airlines. A judgement against the Board has 
resulted in a possible loss of $22.8 million plus interest of $11.7 million at March 31, 1994. However, 
the case is currently being appealed. Judgment, if any, against the Board will be accounted for as a 
prior period adjustment in the year the claim is resolved. 



86 



PUBLIC ACCOUNTS, 1993-94 



AUDITORS 
REPORT 



RAPPORT DES 
VERIFICATEURS 



(or the year ended October 31, 1993 

To The Niagara Parks Commission, the 
Minister of Culture, Tourism and Recreation, 
and the Provincial Auditor 

Pursuant to the Niagara Parks Act which provides 
that The Niagara Parks Commission, an agency of 
the Crown, shall be audited by the Provincial 
Auditor or an auditor designated by the Lieutenant 
Governor in Council, we have audited the balance 
sheet of The Niagara Parks Commission as at 
October 31, 1993 and the statements of equity, 
operations and cash flows for the year then ended. 
These financial statements are the responsibility of 
management Our responsibility is to express an 
opinion on these financial statements based on our 
audit. 

We conducted our audit in accordance with 
generally accepted auditing standards. Those 
standards require that we plan and perform an 
audit to obtain reasonable assurance whether the 
financial statements are free of material misstate 
ment. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in 
the financial statements. An audit also includes 
assessing the accounting principles used and 
significant estimates made by management, as well 
as evaluating the overall financial statement 
presentation. 

In our opinion these financial statements present 
fairly, in all material respects, the financial position 
of the Commission as at October 31, 1993 and the 
results of its operations and the changes in its 
financial position for the year then ended in 
accordance with generally accepted accounting 
principles. 



poor lexerclce »e termlnint le 31 octobft 1993 

A I'attention de la Commission des pares du 
Niagara, du ministre du Tourisme et des 
Loisirs et du verificateur provincial 

Conformement a la Loi sur les Pares du Niagara 
qui stipule que la Commission des pares du Niagara, 
une agence de la Couronne, devra etre soumise a la 
verification du verificateur provincial ou dun 
verificateur nomine par le Lieutenant gouverneur en 
conseil, nous avons verifie le bilan de la Commis 
sion des pares du Niagara en date du 31 octobre 
1991 de meme que l'£tat des changements de la 
situation financiere pour l'annee se terminant a 
cette date. Ces etats financiers sont la responsabilite 
de la direction de la Commission; il nous incombe 
d'exprimer notre avis fonde sur notre verification 
desdits etats financiers. 

Nous avons effectue la verification selon les 
principes comptables generalement admis. Ces 
principes exigent que nous procedions a la 
verification afin de nous assurer que ces etats 
financiers sont libres de toute erreur iraportante. 
Une telle verification comprend l'etude, par 
echantillonnage, de revidence a l'appui des 
revelations et montants inclus dans les etats 
financiers. La verification comporte egalement 
revaluation des principes comptables utilises et des 
estimations importantes faites par la direction de 
meme que revaluation de la presentation globale 
des etats. 

Nous sommes d'avis que les etats financiers ci- 
inclus represented equitablement la position 
financiere de la Commission en date du 31 octobre 
1993 de meme que les resultats de ses exploitations 
et les changements dans sa position financiere pour 
l'exercice fiscal se terminant alors sont conformes 
aux principes comptables generalement admis. 



C^oJUA , Svl^ «uJl ^U>«fiQ«HO- 



Crawford, Smith and Swallow 
Chartered Accountants 

Niagara Falls, Ontario 
January 18, 1994 



Crawford, Smith and Swallow 
Chartered Accountants 

Niagara Falls, Ontario 
18 Janvier 1994 



PUBLIC ACCOUNTS, 1993-94 



87 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



BALANCE 




BILAN EN 


SHEET 




DATE 




for the year ended October 31, 1993 




pour I'exercice se terminant le 31 octobre 1993 


STATEMENT 1 




EXPOSfc 1 




1993 


1992 






$ 


$ 




Assets 






Actif 


Current Assets 






Actif disponible 


Cash 


1,095,735 


1,032,792 


Caisses et banques 


Temporary investments 






Investissements temporaires 


- at cost which approximates 






• a un cout proche de celui de 


market value 


5,005,428 


5,000 


la valeur estimee en argent 


Accounts receivable 






Comptes recevables 


Land rent 


1,384,275 


1,346,802 


Location de terrain 


Sundry 


437,238 


519,974 


Divers 


Inventories 






Inventaires 


Saleable merchandise 


1,786,991 


1,942,168 


Marchandises vendables 


Maintenance and other supplies 


485,055 


464,609 


Entretien et autres fournrtures 


Prepaid expenses 


58,675 


95,182 


Depenses payees d'avance 




10,253,397 


5,406,527 




Fixed Assets - note 2 


72,263,260 


75,203,557 


Immobilisation - note 2 




82,516,657 


80,610,084 




Liabilities and Equity 






Passif 


Current Liabilities 






Passif 


Bank loan 




1,000,000 


Emprunt bancaire 


Accounts payable 


2,343,700 


2,467,027 


Comptes payables 


Accrued payroll 


702,740 


1,823,926 


Sataires accumutes 




3,046,440 


5,290,953 




Equity (Statement 2) 


79,470,217 


75,319,131 


Fonds (Etat 2) 




82,516,657 


80,610,084 




See accompanying notes. 




Voir notes accompagnant les etats financiers. 


Signed on behalf of the Commission: 




Au nom de la Commission: 




Chairman 
President 





Vice-Chairman 
Vice-president 



88 



PUBLIC ACCOUNTS, 1993-94 



THE NIAGARA PARKS COMMISSION 



IA COMMISSION DES PARCS DU NIAGARA 



STATEMENT OF 
EQUITY 



for the year ended October 31 , 1993 

STATEMENT 2 



feTAT DES 
FONDS 



pour Ttxtrclce »e Urminent le 31 octobre 1993 



EXPOSE 2 





1993 

$ 


1992 
$ 




Equity, Beginning of Year 
Net Income for the Year 
(Statement 3) 


75,319,131 
4,151,086 


73,299,021 
2,020,110 


Solde en debut d'annee 
Revenus nets pour I'annee 
(Expose 3) 


Equity, End of Year 


79,470,217 


75.319,131 


Solde en fin d'exercice 



See accompanying notes 



Voir notes accompagnant les etats financiers 



PUBLIC ACCOUNTS, 1993-94 



89 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



STATEMENT OF 
OPERATIONS 



for the year ended October 31, 1993 

STATEMENT 3 



£TATS DES 
EPLOITATIONS 



pour I'exercice se terminant le 31 octobre 1993 



EXPOSE 3 



1993 
$ 



1992 

$ 



Income 

Land rent 

Commissions, rentals and fees 

Net income from gift shops, 

restaurants and attractions, 

exclusive of any portion of the 

administrative overhead of the 

Commission-Schedule 1 

Sundry income 

Premium on United States 

funds - net 

Interest 



Revenue 

4,631 ,047 4,565,424 Location des terrains 

1,554,665 1,402,649 Commissions, bails et honoraires 

Revenus nets des boutiques de 
souvenirs, restaurants et 
attractions, generaux 
coadministration de la Commission 
13,424,695 11,893,706 -Schedule 1 

25,171 32,637 Revenus divers 

Prime sur les devises americaines 
570,548 495,805 -net 

74,258 32,941 Interets 





20,280,384 


18,423,162 




Expenses 






Depenses 


Maintenance expenses 


10,529,614 


10,256,932 


Frais d'entretien 


Administrative and general 






Frais administratifs 


expenses 


2,887,734 


2,878,002 


et generaux 


Advertising and public relations 


401,493 


324,958 


Publicity et relations publiques 


Bank charges and interest 


25,723 


30,182 


Frais bancaires et interdts 


Loan interest 


177,641 


638,547 


Interet sur emprunt 


Loss (profit) on disposal of 






Pertes (profits) sur la liquidation 


fixed assets - net 


29,121 


(13,182) 


^immobilisations 




14,051,326 


14,115,439 




Net Income for the Year 






Revenus nets pour I'exercice 


before Depreciation of 






avant i'amortissement sur les 


Non-Income Producing Assets 






actifs (non productifs) 


and Unusual Item 


6,229,058 


4,307,723 




Depreciation of Non-Income 






Amortissement sur les actifs 


Producing Assets 


1,847,175 


1,787,613 


(non productifs) 


Net Income before 






Revenus nets avant Element 


Unusual Item 


4,381,883 


2,520,110 


particulier 


Unusual Item - note 3 


230,797 


500,000 


Element particulier - note 3 


Net Income for the Year 


4,151,086 


2,020,110 


Revenus nets pour I'exercice 



See accompanying notes. 



Voir notes accompagnant les etats financiers. 



90 



PUBLIC ACCOUNTS, 1993-94 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



STATEMENT OF 
CASH FLOWS 




ETAT DE 
LENCAISSE 


for the ytar •nd«d October 31, 1993 

STATEMENT 4 




pour I exerclce »« terminint le 31 odobfe 1993 

EXPOSfe 4 




1993 

$ 


1992 
$ 




Operating Activities 

Net income for the year 
Charges against income not 
requiring an outlay of funds 

- depreciation 

- loss (profit) on disposal of 
fixed assets - net 

- unusual item - note 3 


4,151,086 

3,962,290 

29,121 
230,797 


2,020,110 

3,899,159 

(13,182) 
500,000 


Actlvltes d exploitation 
Revenus nets pour I'exercice 
Charges contre le revenu 
n'exigeant aucun frais 

- amortissement 

- perte sur liquidation 
demobilisations - net 

- element particulier - note 3 


Net change in non-cash 
working capital balances 
related to operations 


8,373,294 
(1,028,012) 


6,406,087 
1,469,309 


Changement net sur les balances 
de fonds de roulement se 
rapportant aux exploitations 


Funds provided by 
operating activities 


7,345,282 


7,875,396 


Fonds des activites 


Investing Activities 

Purchase of fixed assets 
Proceeds on sale 
of fixed assets 


(1,307,657) 
25,746 


(500,552) 
20,650 


Investlssements 

Achat demobilisations 
Produrts sur la vente 
d'immobilisations 


Funds used by investing 
activities 


(1,281,911) 


(479,902) 


Fonds utilises 


Increase In Cash Position 
Cash Position, Beginning of Year 


6,063,371 
37,792 


7,395,494 
(7,357,702) 


Diminution de capital 
Capital, en debut d'exercice 


Cash Position, End of Year 


6,101,163 


37,792 


Capital, en fin d'exercice 


Cash Position 

Cash 

Temporary investments 

Bank loan 


1,095,735 
5,005,428 


1,032,792 

5,000 

(1,000.000) 


Capital 

Comptant 

Investissements temporaires 

Dette bancaire 




6,101,163 


37,792 





See accompanying notes. 



Voir notes accompagnant les etats financiers. 



PUBLIC ACCOUNTS, 1993-94 



91 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



SCHEDULE OF 
OPERATIONS 



feTAT DES 
EXPLOITATIONS 



for the year ended October 31, 1993 




pour I'exercice se terminant le 31 octobre 1993 


SCHEDULE 1 




ANNEXE 1 


GIFT SHOPS, RESTAURANTS 






BOUTIQUES DE SOUVENIRS, 


& ATTRACTIONS 






RESTAURANTS & ATTRACTIONS 




1993 


1992 
$ 




Income 






Revenus 


Souvenirs, china and 






Souvenirs, porcelaines et 


post cards 


15,327,627 


14,375,990 


cartes postales 


Food and refreshments 


10,901,615 


10,216,565 


Nourriture et rafraichissements 


Beer, liquor and wine 


1,455,202 


1,333,511 


Biere, spiritueux et vin 


Confectionery 


1,035,017 


956,032 


Friandises et tabac 


Fares and admission 


11,468,267 


10,607,632 


Billets d'autobus et d'entree 


Rentals 


284,070 


599,322 


Locations 


Sundry 


555,931 


754,441 


Divers 




41,027,729 


38,843,493 




Cost of Goods Sold 






Cout des marchandises vendues 


Souvenirs, china 






Souvenirs, porcelaines et 


and post cards 


6,488,060 


6,293,650 


cartes postales 


Food and refreshments 


2,663,483 


2,748,889 


Nourriture et rafraichissements 


Beer, liquor and wine 


361,123 


347,440 


Biere, spiritueux et vin 


Confectionery 


551,268 


448,256 


Friandises et tabac 


Sundry 


230,601 


175,065 


Divers 




10,294,535 


10,013,300 




Gross Profit 


30,733,194 


28,830,193 


Profits bruts 


Operating Expenses 






Frais d'explortation 


Salaries and wages 


7,924,080 


7,623,054 


Salaires et traitements 


Employee benefits 


1,458,931 


1,414,854 


Avantages sociaux 


Advertising 


434,795 


429,114 


Publicite 


Fuel, power, water 






Carburant, electricite, eau et 


and laundry 


717,083 


753,778 


buanderie 


General expenses 


1,445,309 


1,374,796 


Depenses generaies 


Maintenance of buildings, 






Entretien des batiments, 


equipment and vehicles 


1,512,738 


1,390,671 


equipement et vehicules 


Maintenance of grounds 


415,958 


422,172 


Entretien des terrains 


Grants in lieu of municipal 






Octrois au lieu de taxes 


taxes 


698,219 


784,126 


municipals 


Distribution Centre expense 






Depenses du centre de 


- allocated 


586,271 


632,376 


distribution 




15,193,384 


14,824,941 




Net Income before 






Revenus nets avant 


Depreciation 


15,539,810 


14,005,252 


I'amortissement 


Depreciation of income 






Amortissement des avoirs 


Producing Assets 


2,115,115 


2,111,546 


productifs 


Net Income Exclusive of any 






Revenus nets excluant toute 


Portion of the Administrative 






partie des depenses generaies 


Overhead of the Commission 


13,424,695 


11,893,706 


coadministration de la Commission 



92 



PIBLK ACCOLMS, 1993-94 



THE NIAGARA PARKS COMMISSION 



IA COMMISSION DES PARCS DU NIAGARA 



NOTES TO FINANCIAL 
STATEMENTS 

for the yetr ended Odober 31, 1993 

1. Significant Accounting Policies 
Basis of accounting 

The financial statements of the Commission are 
the representations of management prepared in 
accordance with generally accepted accounting 
principles in Canada, consistently applied. 
Because a precise determination of many 
assets and liabilities is dependent upon future 
events, the preparation of periodic financial 
statements necessarily involves the use of 
estimates and approximations. These have 
been made using careful judgment in the light of 
available information. The financial statements 
have, in management's opinion, been properly 
prepared within reasonable limits of materiality 
and within the framework of the accounting 
policies summarized below: 

Inventories 

Inventories of saleable merchandise are valued 
at the lower of cost (first-in, first-out) and net 
realizable value. 

Fixed Assets 

All fixed assets are recorded at cost. Deprecia- 
tion has been recorded on the straight-line 
method, using rates from 2.5 to 20 per cent for 
buildings, roadways and structures, 10 to 25 per 
cent for equipment and furnishings and from 8 
to 40 per cent for vehicles. 



NOTES ACCOMPAGNANT 
LES feTATS FINANCIERS 

pour I'txarclc* ■• ttrmlnant le 31 oclobre 1993 

1. Objectifs des pratiques comptables 
Buts de I'exerclce comptable 

Les etats financiers de la Commission sont la 
representation de la gestion de I'organisme, 
prepares selon les methodes comptables 
generalement admises au Canada, et 
appliquees rigoureusement. Puisque, dans bien 
des cas, I'etablissement de I'actif et du passif 
repose sur des projections, la preparation des 
etats financiers implique necessairement le 
recours a des estimations et a des approxima- 
tions. Dans tous les cas, elles ont ete effectuees 
avec diligence a partir des donnees disponibles. 
Selon I'avis de la direction, les etats financiers 
ont ete soigneusement prepares et ce, en 
conformite avec un cadre de travail strict dont 
les politiques comptables sont resumees ci- 
apres: 

Inventaires 

La valeur de I'inventaire des marchandises 
vendables est etablie aux couts les plus bas 
(entre le premier, le premier a sortir) et de la 
valeur nette realisable. 

Immobilisations 

Toutes les immobilisations sont enregistrees au 
prix coutant. L'amortissement a ete calcule 
suivant la methode par annuites constantes, 
utilisant des taux de 2 a 20% pour les 
batiments, les routes et structures, de 10 a 25% 
pour I'equipement et fournitures, et de 8 a 40% 
pour les vehicules. 



PUBLIC ACCOUNTS, 1993-94 



93 



THE NIAGARA PARKS COMMISSION 



LA COMMISSION DES PARCS DU NIAGARA 



NOTES TO FINANCIAL 
STATEMENTS 



NOTES ACCOMPAGNANT 
LES feTATS FINANCIERS 



for the year ended October 31, 1993 




pour I'exercic* te terminant le 31 octobre 1993 


2. Fixed Assets 






2. Immobilisations 








Accumulated 










Cost 


Depreciation 
Amortissement 










Cout 


Accumule 


1993 


1992 






$ 


$ 


$ 


$ 




Land 


5,793,321 




5,793,321 


5,793,321 


Terrains 


Buildings, 










Edifices, 


roadways and 










routes et 


structures 


84,068,065 


24,151,764 


59,916,301 


62,182,487 


structures 


Equipment and 










Equipement et 


furnishings 


9,699,771 


6,150,735 


3,549,036 


4,137,059 


fournitures 


Vehicles 


7,350,441 


4,770,575 


2,579,866 


3,060,774 


Vehicules 




106,911,598 


35,073,074 


71,838,524 


75,173,641 




Capital works 










Constructions 


in progress 


424,736 




424,736 


29,916 


encours 




107,336,334 


35,073,074 


72,263,260 


75,203,557 





3. Unusual Item 

During the year the Commission reduced the 
carrying value of certain structures to properly 
reflect net realizable value. 

4. Pension Plan 

The Commission provides pension benefits for 
all its full-time employees through participation 
in the Public Service Pension Fund established 
by the Province of Ontario. The Commission's 
share of contributions to the Public Service 
Pension Fund for the year was $ 1 ,042,676 
(1992 - $1,094,504) and is included in adminis- 
trative and general expenses in the Statement 
of Operations. This amount includes current 
contributions and additional payments required 
to cover the Commission's share of the fund's 
estimated unfunded liabilities on January 1 , 
1990. These additional payments will continue 
over the next 37 years. 



3. Element particuiier 

Durant I'annee, la Commission a reduit la valeur 
de certaines constructions afin de mieux refleter 
la valeur nette realisable. 

4. Regime de retraite 

La Commission offre des prestations de pension 
a tous ses employes permanents grace a sa 
participation au Fonds de retraite des 
fonctionnaires etabli par la province de I'Ontario. 
La part des contributions versees a ce fonds par 
la Commission au cours de I'annee s'elevait a 
1 ,042,676 $ (1 992 - 1 ,094,504 $). Cette part est 
incluse dans les frais administratifs et gene>aux 
indiques dans I'etat des resultats d'exploitation. 
Ce montant comprend les cotisations regulieres 
et les versements additionnels qui sont 
necessaires pour couvrir la part de la Commis- 
sion a la dette estimative non-provisionnee du 
fonds au 1 er Janvier 1 990. Ces versements 
additionnels devront etre effectues au cours des 
38 prochaines annees. 



94 



PUBLIC ACCOl MS. 1993-94 



THE NIAGARA PARKS COMMISSION 



U COMMISSION DES PARCS DU NIAGARA 



NOTES To Financial 
STATEMENTS 

for the y«ir «nd*d Oc1ob«f 31. 1»93 

5. CommltmenU 

The Commission has entered into agreements 
representing commitments tofixed asset 
additions in the amount of approximately 
$3,400,000 

6. Remuneration of Appointees 

The remuneration of the members of the 
Commission for the year was $45,979 (1992 - $ 
40,600). 

7. Surplus Funds 

Pursuant to Section 16(2) of the Niagara Parks 
Act any surplus moneys shall, on the order of 
the Lieutenant Governor in Council, be paid to 
the Treasurer of Ontario and shall form part of 
the Consolidated Revenue Fund. 



NOTES ACCOMPAGNANT 
lis &TATS FINANCIERS 

pour I exercice tc ttrmlntnt Ic 31 oclobft 1993 

5. Engagements 

La Commission s'est engagee a I'addition 
d'immobilisations au montant approximate de 
3,400.000$ 

6. Remuneration des membres 

La remuneration totale des membres de la 
Commission s'elevait a 45,979 $ (40,600 $ - 
1992). 

7. Surplus 

Conformement a Particle 1 5(2) de la Loi sur les 
pares du Niagara, tout surplus, sur I'ordre du 
lieutenant-gouverneur en conseil, sera verse au 
Tresorier de I'Ontario et fera partie du Fonds de 
revenu consolide. 



PUBLIC ACCOUNTS, 1993-94 95 



Auditor's Report 



To the Ontario Housing Corporation 
and to the Minister of Housing 



I have audited the balance sheet of the Ontario Housing Corporation as at December 31, 1993 
and the statement of operations for the year then ended. These financial statements are the 
responsibility of the Corporation's management. My responsibility is to express an opinion on 
these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statement. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at December 31, 1993, and the results of its operations for the 
year then ended in accordance with the accounting policies described in note 1 to the financial 
statements. 



£rJ*. /Sax> 



Toronto, Ontario Erik Peters, FCA 

March 24, 1994 Provincial Auditor 



96 PUBLIC ACCOUNTS, 1993-94 

ONTAJRIO HOUSING CORPORATION 

Balance Sheet 
As at December 31, 1993 

ASSETS 



Investments in Properties (note 3) 
Mortgages and Loans (note 4) 
Amount due from Province of Ontario 
Accounts Receivable 



1993 
(SOOO's) 


1992 
(SOOO's) 


1,247,793 


1,260,323 


34,827 


37,154 


120,737 


125,754 


7.497 


6.850 



See accompanying notes to financial statements. 
On Behalf of the,Bo> 




1,410,854 1,430,081 
Non-Profit Housing Fund (note 5) 1.483.185 1.536.442 

2.894.039 2.966.523 



LIABILITIES 






Long-Term Debt (note 6) 


1,088,927 


1,103,217 


Accounts Payable and Accrued Liabilities 
(note 7) 


113,303 


115,247 


Bank Indebtedness 


1.507 


4,928 




1,203,737 


1,223,392 


Non-Profit Housing Fund (note 5) 


1,483,185 


1,536,442 


EQUITY 






Contributed Surplus (note 8) 


207.117 


206,689 




2.894.039 


2.966.523 



? 

General Manager 
llrtasurer 



PUBLIC ACCOUNTS, 1993-94 97 

ONTARIO HOUSING CORPORATION 

Statement of Operations 
For the Year Ended December 31, 1993 



1993 1992 

($000's) ($000's) 



HOUSING OPERATIONS 

Assisted Housing (note 9) 

Rental Revenue 272.625 267.523 

Expenses 
Property Operating Expenses 
Grants in lieu of Municipal Taxes 
Amortization (Principal and Interest) 



Loss on Assisted Housing 
Rent Supplement (note 10) 



Less: Canada Mortgage and Housing 
Corporation share 



Provincial Contributions to Municipal 
Housing (note 11) 

Rural and Native Housing (note 12) 

Recovery of Amortization (Principal 
and Interest) 

PROVINCIAL SHARE OF LOSS ON HOUSING 
OPERATIONS 

FUNDS PROVIDED BY THE PROVINCE 
OF ONTARIO 



See accompanying notes to financial statements. 



423,481 
115,185 
1 11.246 


436,987 
116,753 
114,900 


649,912 


668.640 


377,287 


401,117 


135.507 


127,856 


512,794 


528,973 


247.159 


256.715 


265,635 


272,258 


22,646 


22,750 


7,096 


7,086 


(20.269) 


(20.114} 


275.108 


281.980 


275.108 


281.980 



98 VI BLIC \( (OlMS, 1993-94 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 



1. SIGNIFICANT ACCOUNTING POLICIES 

The following summarizes the significant accounting policies used in 
preparing the accompanying financial statements: 

i) The Corporation uses the accrual method of accounting. 

ii) Capital funds provided by the Province of Ontario are not repayable 
and are therefore recorded as Contributed Surplus. However, to 
reflect the full costs of operating the projects, relevant amortization 
charges (principal and interest) are imputed and included in Loss on 
Assisted Housing. Such amortization is offset by a credit to 
Recovery of Amortization in the Statement of Operations. 

iii) Land and buildings held as investments in Provincial and Federal- 
Provincial properties are amortized on a basis equal to the reduction 
of the corresponding long-term debt. For the provincial portion of 
such investments, the reduction is made to Contributed Surplus. 

iv) Furniture and equipment purchases are expensed in the year of 
acquisition. 



SELF-INSURANCE 

The Corporation follows the policy of self-insuring its Provincial and 
Federal-Provincial properties for damages such as fire, water and 
vandalism. Costs of such repairs are charged to property operating 
expenses. 



PUBLIC ACCOUNTS, 1993-94 99 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 

INVESTMENT IN PROPERTIES 

The Corporation's investment in properties is as follows: 

1993 1992 

(SOOO's) (SOOO's) 

(a) Provincial Housing 1,147,226 1,162,178 

(b) Federal-Provincial Housing 14,008 14,404 

(c) Rural and Native Housing 24,754 20,028 

(d) Student Housing on Leased Land 58,350 59,075 

(e) Other 3.455 4.638 

1.247.793 1.260.323 



(a) Provincial Housing 

This investment represents land and building costs of wholly-owned 
properties which are amortized over periods not exceeding 50 years. 

1993 1992 

($000's) (SOOO's) 

Cost 1,318,495 1,318,653 

Less: Accumulated Amortization 171.269 156.475 

Net Book Value 1.147.226 1.162.178 



100 PUBLIC ACCOUNTS, 1993-94 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 



INVESTMENT IN PROPERTIES (Cont'd) 

(b) Federal-Provincial Housing 

Federal-Provincial properties are owned and operated on a 
partnership basis with Canada Mortgage and Housing Corporation. 
The balance represents the Corporation's share of land and building 
costs which are amortized over periods not exceeding 50 years. 

1993 1992 

($000's) ($000's) 

Cost 20,753 20,753 

Less: Accumulated Amortization 6.745 6 349 

Net Book Value 14.008 14.404 

(c) Rural and Native Housing 

These properties are owned and operated on a partnership basis with 
Canada Mortgage and Housing Corporation. The balance represents 
the Corporation's share of land and building costs which are 
amortized over periods not exceeding 35 years. The properties are 
managed by Canada Mortgage and Housing Corporation on behalf of 
the partnership - see note 12. 

1993 1992 

($000's) ($000's) 

Rental Properties 15,474 9,491 

Lease to Purchase Properties 9.280 10.537 

Net Book Value 24.754 20.028 



PUBLIC ACCOUNTS, 1993-94 101 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 

INVESTMENT IN PROPERTIES (Cont'd) 

(d) Student Housing on Leased Land 

This investment represents building costs to provide student 
accommodation on land leased from 11 universities and colleges. 
These costs are being repaid semi-annually to the Corporation by the 
educational institutions over a 50 year period. When costs are frilly 
repaid, titles to the properties will be transferred to the respective 
institutions. The institutions retain the rental revenues and absorb 
the property operating expenses. 



Cost 

Less: Educational Institutions ' 
Equity 

Net Book Value 
(e) Other 



Leased Land, at cost 
Projects Under Development, at cost 
Land Inventory, lower of cost 
or estimated market value 



1993 
(SOOO's) 


1992 
(SOOO's) 


67,873 


67,873 


9.523 


8,798 


58,350 


59.075 


1993 
($000's) 


1992 
(SOOO's) 


2,308 
373 


2,308 
655 


774 


1.675 


3.455 


4.638 



102 PUBLIC ACCOUNTS, 1993-94 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 



MORTGAGES AND LOANS 



Rural and Native Housing Program 
(See note 12) 
Other 



1993 
(SOOO's) 


1992 
(SOOO's) 


31,756 
3.071 


34,044 
3,110 


34.827 


37.154 



NON-PROFIT HOUSING FUND 

The Proyince of Ontario authorized the Corporation to borrow funds from 
the Canada Pension Plan Fund ("CPP") by the issuance of debentures. The 
funds borrowed were loaned as mortgages to non-profit housing 
corporations and universities and colleges to build, acquire or lease 
housing units under the Homes Now and Student Residences Programs. 
In addition, a line of credit has been maintained to provide interim 
financing. 

Starting in 1993, the mortgages to non-profit housing corporations are 
being discharged and refinanced by private lenders. Funds received from 
the discharged mortgages are loaned to the Province of Ontario. 



PUBLIC ACCOUNTS, 1993-94 103 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 

5. NON-PROFIT HOUSING FUND (Cont'd) 

As at December 31, 1993, the fund consisted of: 



1993 1992 

($000's) ($000's) 



Assets 



Loans to Province of Ontario 774,136 

Mortgages 

Non-Profit Housing Corps. 522,890 1,374,377 

Universities and Colleges 166,128 158,589 

Interest Receivable 20.031 3.476 



1.483.185 1.536.442 



Liabilities <md Fund Balance 

Canada Pension Plan Investment 

Fund (CPP) Debentures 
Line of Credit Payable 
Interest Payable 
Fund Balance 



1,323,340 


1,323,340 


116,275 


170,860 


34,153 


33,655 


9,417 


8.587 



1.483.185 1.536.442 



The CPP funds were borrowed from 1989 to 1992 and are repayable 20 
years from the date of issuance of the debentures. Interest is payable 
semi-annually at various rates based on individual debentures - weighted 
average rate of 10.30%. 

Loans to the Province and mortgages to non-profit housing corporations 
and universities and colleges are repayable over periods not in excess of 
20 years. Interest is calculated semi-annually at various rates based on 
individual loans and mortgages - weighted average rate of 9.40%. When 
the interest received from the Province is less than the interest payable on 
the related CPP borrowings, the Corporation receives an interest 
adjustment from the Ministry of Housing for the difference. 



104 PUBLIC ACCOUNTS, 1993-94 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 

5. NON-PROFIT HOUSING FUND (Cont'd) 

Details of the transactions related to the fund balance are as follows: 





1993 
(SOOO's) 


1992 
(SOOO's) 


Balance - Beginning of Year 

Interest Earned 

Interest Expense 

Legal and Consulting Services 

Refinancing Costs 

Transfer to Ministry of Housing 


8,587 

150,487 

(142,520) 

(685) 

(1,452) 

(5.0Q0) 


3,858 

148,252 

(142,735) 

(788) 







Balance - End of Year 

Interest earned includes $21.8 million on loans to the Province of Ontario 
and $2.5 million from the Ministry of Housing as an interest adjustment 
for the difference between the interest rates on CPP borrowings and loans 
to the Province. 



6. LONG-TERM DEBT 

1993 1992 

(SOOO's) (SOOO's) 
Canada Mortgage and Housing 

Corporation 1,069,691 1,083,777 

Other 19, 236 19.44Q 

1.088.927 1.103.217 

The Corporation borrows funds from Canada Mortgage and Housing 
Corporation and the private sector to finance investments in real property. 
Such borrowings are repaid in accordance with agreement terms over 
periods not in excess of 50 years. 

Interest is payable at various rates based on individual agreements - 
weighted average rate of 8.19%. 



PUBLIC ACCOUNTS, 1993-94 105 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 



6. LONG-TERM DEBT (Cont'd) 

While the Corporation is indebted for capital funds borrowed in respect of 
investment in Provincial housing projects, the amortization charges 
(principal and interest) over the life of the projects are considered 
operating expenses under the cost sharing agreement with Canada 
Mortgage and Housing Corporation (CMHC). Under this agreement, 
CMHC contributes 50% of the amortization charges (principal and 
interest) and the Corporation absorbs the remaining 50%. Principal 
repayments on the long-term debt are as follows: 

($000's) 

1994 15,219 

1995 16^18 

1996 17,493 

1997 18,760 

1998 20,106 
Subsequent to 1998 1.001.031 

1.088.927 



ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 

1993 1992 

($000's) ($000's) 
Canada Mortgage and Housing 

Corporation 46,331 40,086 

Other 66.972 75.161 

113.303 115.247 



106 PUBLIC ACCOUNTS, 1993-94 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 

8. CONTRIBUTED SURPLUS 



Balance - Beginning of Year 
Capital Contributions received from 
Province 
Capital Recoveries 

Balance - End of Year 



ASSISTED HOUSING 



1993 


1992 


($000's) 


(SOOO's) 


206,689 


204,350 


3,310 


5,219 


(2.8S2) 


(2.880) 


207.117 


206.689 



Under the assisted housing program, the Corporation owns (either wholly 
or in partnership with Canada Mortgage and Housing Corporation) rental 
properties and provides rent-geared-to-income accommodation to 
households in need. The management of the properties is carried out 
through a network of local housing authorities who act as agents of the 
Corporation. The loss on this program is shared with Canada Mortgage 
and Housing Corporation. 



10. RENT SUPPLEMENT 

Under the rent supplement programs, the Corporation acquires the use of 
rental units from the private sector and then provides rent-geared-to- 
income accommodation to households in need. The Corporation 
subsidizes the difference between the rent guaranteed to the landlord and 
the tenant portion of the rent. The costs for most of these programs are 
shared with Canada Mortgage and Housing Corporation. 



PUBLIC ACCOUNTS, 1993-94 107 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December. 31, 1993 



11. PROVINCIAL CONTRIBUTIONS TO MUNICIPAL HOUSING 

The Corporation provides funding to the Metropolitan Toronto Housing 
Company Limited towards operating costs for senior citizen apartment 
units. 



12, RURAL AND NATIVE HOUSING 

This program, administered by Canada Mortgage and Housing 
Corporation, provides subsidies for rental, lease to purchase and home 
ownership accommodation to families in rural areas. Rental, lease to 
purchase and home ownership payments are geared to owners' income. 
The expense represents the Corporation's share of the subsidy provided. 



13. PENSION PLAN 

The Corporation provides pension benefits for substantially all permanent 
crown employees through participation in the Public Service Pension Fund 
established by the Province of Ontario. The Corporation's share of 
contributions to the Fund during the year was $8.8 million (1992 - $8.6 
million) and is included in Housing Operations - Assisted Housing and 
Rent Supplement expenditures. This amount includes current contributions 
of $6.3 million (1992 - $6.2 million) and additional payments of $2.5 
million (1992 - $2.4 million) required to cover the Corporation's share of 
the Fund's estimated unfunded liabilities as at January 1, 1990. These 
additional payments will continue over the next 31 years. 



108 PUBLIC ACCOUNTS, 1993-94 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 



14. ADMINISTRATIVE SUPPORT SERVICES 

The Ministry of Housing provides administrative support services to the 
Corporation. The charge for these services is based on the estimated time 
spent by Ministry staff on the Corporation's activities. The administrative 
support services charge included in Housing Operations - Assisted 
Housing and Rent Supplement expenditures amounted to $21.3 million 
(1992 - $21.9 million). 



15. LOAN GUARANTEE AGREEMENTS 

(a) Land loan Guarantees 

The Corporation has entered into land loan guarantee agreements 
with lenders approved under the National Housing Act in order to 
assist non-profit housing corporations to obtain funding to acquire 
land and/or buildings for the construction of social housing projects. 
The Province of Ontario authorized the Corporation to enter into 
these loan guarantee agreements with the condition that the aggregate 
of all guarantees outstanding at any time cannot exceed $100 million. 

1993 1992 

($ooo's) (soars) 

Balance - Beginning of Year 52,935 60,039 

Add: Guarantees granted 1,399 5,870 

Less: Guarantees expired (7.405^ (12.974) 

Balance - End of Year 46.929 52.935 

The Corporation will be reimbursed by the Ministry of Housing for 
any losses resulting from these land loan guarantees. 



PUBLIC ACCOUNTS, 1993-94 109 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 

15. LOAN GUARANTEE AGREEMENTS (Cont'd) 

(b) Developmental Assistance for Social Housing ("DASH") Guarantees 

The Corporation introduced the DASH Loan Guarantee Program in 
1991 to assist non-profit housing corporations to obtain funding for 
developing social housing projects. DASH loans provided by private 
lenders under this program are guaranteed by the Corporation. The 
Province of Ontario authorized the Corporation to enter into these 
loan guarantee agreements with the condition that the aggregate of all 
guarantees outstanding at any time cannot exceed $80 million. 

1993 1992 

(sooo's) (soars) 

Balance - Beginning of Year 27,260 6,923 

Add: Guarantees granted 5,430 21,152 

Less: Guarantees expired (8.729) (815) 

Balance - End of Year 23.961 27.260 

16. LOAN INSURANCE AGREEMENTS 

The Corporation has entered into loan insurance agreements with Canada 
Mortgage and Housing Corporation ("CMHC") pertaining to various 
projects under the Non-Profit Housing Program administered by the 
Ministry of Housing. Under these agreements, CMHC will provide 
insurance on mortgage loans made by lenders approved under the National 
Housing Act for the purpose of purchasing, improving, constructing or 
altering housing units. While the insurance is provided by CMHC, the 
Corporation is liable to CMHC for its share of all net costs incurred as a 
result of any loan defaults. 



110 PUBLIC ACCOUNTS, lW- ( >4 



ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1993 



17. COMPARATIVE FIGURES 

Comparative figures have been reclassified where necessary to conform 
with the 1993 presentation. 



PUBLIC ACCOUNTS, 1993-94 111 



Auditor's Report 



To the Board of Directors of the Ontario Lottery Corporation 
and to the Minister of Culture, Tourism and Recreation 



I have audited the balance sheet of the Ontario Lottery Corporation as at March 31, 1994 and 
the statements of operations, changes in amount due to (from) Province of Ontario and equity 
in fixed assets for the year then ended. These financial statements are the responsibility of the 
Corporation's management. My responsibility is to express an opinion on these financial 
statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31, 1994 and the results of its operations for the year 
then ended in accordance with generally accepted accounting principles. 



<£\aU. /vKo 



Toronto, Ontario Erik Peters, FCA 

May 20, 1994 Provincial Auditor 



112 



l»l BLIC \< ( <>l MS. 1993-94 



ONTARIO LOTTERY CORPORATION 

BALANCE SHEET 
AS AT MARCH 31, 1994 

(in thousands of dollars) 



1994 



1993 



Assets 



( ash 

PlUB 1 uiuls on Deposit 

Due from Inter-provincial lottery Corporation 

Accrued Interest 

Accounts Receivable 

Amount Due from Province of Ontario 

['repaid Expenses 

Fixed Assets (note 3) 



28,136 
59,786 

6,480 

798 

12,904 

6,609 
14,704 
95,835 



40,258 
58,053 

1,903 
13,388 

2,554 
10,107 
52,871 



225,252 



179,134 





Liabilities 




Accounts Payable and Accrued Liabilities 




34,556 


Prize Money Unclaimed 




59,786 


Due to Interprovincial Lottery Corporation 




- 


Due to Government of Canada 




2,609 


Deferred Income 




32,466 


l^uity in Fixed Assets 




95,835 


Commitments (note 4) 







35,950 
58,053 
8,602 
2,000 
21,658 
52.871 



225,252 



179,134 



Omp my im notes to financial statements 
On behalf Ot tin- Hoard: 







retior / 



,,- 



PUBLIC ACCOUNTS, 1993-94 



113 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1994 

(in thousands of dollars) 



1994 



1993 



Sales 



1,886,080 



1,665,344 



Direct Costs 

Prizes 

Commissions 

Brand Marketing 

Ticket Printing and Terminal Operation 

Depreciation - Direct 



941,453 

126,910 

22,696 

44,020 

4,840 



808,789 

112,083 

23,568 

36,941 

1,463 



1,139,919 



982,844 



Sales Less Direct Costs 



746,161 



682,500 



Operating Expenses 

Administration and Other 
Depreciation - Indirect 



102,178 
7,570 



82,132 
4,814 



109,748 



86.946 



Net Income From Operations 



636,413 



595,554 



Interest Income 

Payments to Government of Canada (note 5) 

• On behalf of the Province of Ontario 

• Goods and Services Tax 



4,820 

18,599 
20,179 



8,005 

18,241 
15,569 



Net Income 



602,455 



569,749 



See accompanying notes to financial statements. 



114 PI BLIC \ccoi MS. L993-94 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF CHANGES IN AMOUNT DUE 

TO (FROM) PROVINCE OF ONTARIO 

I or mi; YEAR ENDED MARCH 31, 1994 

(in thousands of dollars) 



1994 1993 



Balance, beginning of year (2,554) 2,095 



Add (Deduct): 

Net Income 602,455 569,749 

Depreciation 12,410 6,277 

Capital Expenditures (55,374) (42,675) 



See accompanying notes to financial statements. 



559,491 533,351 



556,937 535,446 

Payments to Province of Ontario 

• Social Contract Payments 1,546 

• Profit Payments 562,000 538,000 



563,546 538,000 



Balance, end of year (6,609) (2,554) 



PUBLIC ACCOUNTS, 1993-94 U5 

ONTARIO LOTTERY CORPORATION 

STATEMENT OF EQUITY IN FIXED ASSETS 

FOR THE YEAR ENDED MARCH 31, 1994 

(in thousands of dollars) 



1994 1993 

Balance, beginning of year 52,871 16,473 

Add: Capital Expenditures 55,374 42,675 

Deduct: Depreciation 12,410 6,277 

Balance, end of year 95,835 52,871 

See accompanying notes to financial statements. 



116 PUBLIC ACCOUNTS, 1993-94 

ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1994 

(in thousands of dollars) 



1. Nature of the Corporation 

The Ontario Lottery Corporation was incorporated without share capita] on February 6, 1975 pursuant to 
the Ontario Lottery Corporation Act. The Corporation is responsible for the conduct and management of 
lottery games in Ontario. The Wintario, Lottario, Instant, Encore, Pick-3, and Pro«Line lotteries are 
conducted solely by the Corporation, whereas, the Provincial, Special Events and Lotto 6/49 lotteries are 
joint undertakings by all Provinces acting through the Interprovincial Lottery Corporation. 

2. Significant Accounting Policies 

(a) Basis of Accounting 

The Corporation's financial statements are prepared in accordance with generally accepted 
accounting principles. 

(b) Fixed Assets 

Major capital expenditures with a future useful life beyond the current year are capitalized at cost 
and are depreciated on a straight-line basis according to their estimated useful lives, as follows: 

Building 25 years 

Furniture & Fixtures 10 years 

Leasehold Improvements 5 years 

Automotive 3 years 

Merchandising Equipment 3 years 

Wagering Terminals 7 years 

Computer Hardware 3 years 

System Software 3 years 

Minor capital expenditures and expenditures for repairs and maintenance are charged to 
operations. 

(c) Prize Money Unclaimed 

Under the regulations of the Act, unclaimed prize money from lotteries conducted solely by the 
Corporation is reserved and is redistributed to the players through prizes and bonus draws. 

(d) Revenue Recognition 

Revenues for Lottario, Encore, Pick-3, Provincial, Lotto 6/49 and Special Events are deferred on 
ticket sales and recognized when the draw takes place. For Pro*Line, Wintario, and Instant 
games, revenues are recognized when the ticket is sold to the consumer. 



PUBLIC ACCOUNTS, 1993-94 



117 



ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1994 

(in thousand of dollars) 



3. 



Fixed Assets 



1994 



1993 



Cost 



Accumulated 
Depreciation 



Net Book 
Value 



Net Book 
Value 



Land 


260 


- 


260 


260 


Building 


1,040 


385 


655 


697 


Furniture & Fixtures 


8,582 


2,483 


6,099 


5,680 


Leasehold Improvements 


2,053 


680 


1,373 


1,508 


Automotive 


957 


905 


52 


297 


Merchandising Equipment 


5,157 


539 


4,618 


- 


Wagering Terminals 


76,059 


32,387 


43,672 


20,399 


Computer Hardware 


32,713 


15,890 


16,823 


17,153 


System Software 


23,124 


841 


22,283 


6,877 



149,945 



54,110 



95,835 



52,871 



Commitments 

The Corporation has entered into several office space leases in various locations in Ontario. The minimum 
annual lease payments for each of the next five years are approximately as follows: 



1995 
1996 
1997 
1998 
1999 



$4,101 
3,847 
3,868 
4,001 
4,096 



Future aggregate minimum lease payments to the expiry dates amount to approximately $41,316. 



The Corporation has a purchase agreement for new On-line Gaming Terminals that will cost $15 million 
in capital expenditures over the next year, and a purchase agreement for at least $6.5 million for ticket 
printing services in each of the next four years. 



118 PUBLIC ACCOl NTS, 1993-94 



ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1994 

(in thousands of dollars) 



5. Payments to Government of Canada 

(a) The provincial lottery corporations make remittances to the Government of Canada under an 
agreement dated August 1979 made between the Provincial Governments and the Federal 
Government. The agreement stipulates that the Government of Canada will not participate in the 
sale of lottery tickets. 

(b) Goods and Services Tax payments are made in accordance with a letter of interpretation issued 
by Revenue Canada to the various lottery jurisdictions in Canada whereby each provincial lottery 
corporation remits taxes on all expenditures, including retailer commission costs. Goods and 
Services Tax is also paid by the Corporation on its purchases and these payments are included in 
the respective accounts. The amount included in the accounts was $11.3 million for the fiscal year 
ended March 31, 1994 (1993 - $9.5 million). Accordingly, total Goods and Services Tax 
payments were $31.5 million and $25.0 million in 1994 and 1993 respectively. 

6. Comparative Figures 

Certain amounts at March 31, 1993, have been reclassified to conform with the financial statement 
presentation adopted at March 31, 1994. 



PUBLIC ACCOUNTS, 1993-94 119 



Auditor's Report 



To the Ontario Northland Transportation Commission 
and to the Minister of Northern Development and Mines 



I have audited the consolidated balance sheet of the Ontario Northland Transportation 
Commission as at December 31, 1993 and the consolidated statements of operations and 
retained earnings, contributed surplus and changes in financial position for the year then ended. 
These financial statements are the responsibility of the Commission's management. My 
responsibility is to express an opinion on these financial statements based on my audit 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management as well as evaluating the overall financial statement presentation. 

In my opinion, these consolidated financial statements present fairly, in all material respects, 
the financial position of the Commission as at December 31, 1993 and the results of its 
operations and the changes in its financial position for the year then ended in accordance with 
generally accepted accounting principles. 



^WjA f<5fcC\ 



Toronto, Ontario Erik Peters, FCA 

March 26, 1994 Provincial Auditor 



120 



PI BLIC \( < <H Ms. 1993-94 



Ontario Northland Transportation Commission 
Consolidated Balance Sheet 

(dollars In thousands) 



December 31 



1903 



1992 



Assets 

Current Assets 

Cash and short-term Investments 
Accounts receivable 
Materials and supplies 
Prepaid expenses 



Self-Insurance Fund (Note 1) - Market value $4,302; (1992 - $3,772) 
Investment In Capital Assets (Schedule 1) 
Other Assets (Note 2) 



$ 12,421 $ 
15,948 
9.121 

404 


6.028 

21,335 

9.008 

512 


37,894 


36,883 


3^09 


3,568 


235.432 


230.779 


5.480 


v.?66 



282,715 $ 277,596 



Liabilities and Equity 

Current Uabffities 

Accounts payable and accrued charges 

Deferred revenue 

Current portion of long-term debt 



Provision for Serf -Insurance (Note 1) 
Long-Term Debt (Note 4) 

Commhmertts and Contingencies (Note 11) 

Province of Ontario Equity 
Contributed surplus 
Retained earnings 



$ 15.319 $ 

340 
1.000 


12^86 

149 

1.000 


16.659 

3,909 
39.208 


13.435 

3.568 
40.208 


59.776 


57.211 


13.603 

209.336 


12,015 
208.370 


222.939 


220,^5 



282,715 $ 277,596 



On Behalf of the Commission: 




•ooompanytng 



M. K. Rukavina, Chairman 

K. J. Wallace. President and CEO 



c* mjrJrxLmri •oocurtflng po&c*— and n Okm — 1 trtmgnt pvtoll 



PUBLIC ACCOUNTS, 1993-94 



121 



Ontario Northland Transportation Commission 
Consolidated Statement of Operations and Retained Earnings 

(dollars in thousands) 



For the year ended December 31 



1993 



1992 



Operating Revenues (Schedule 2) 
Operating Expenses (Schedule 2) 
Operating Income from Continuing Operations 

Other Expenses 

General administrative expenses 
Retirement incentive (Note 5) 
Social Contract commitment (Note 6) 
Write-off of interest receivable (Note 7) 
Investment and other income 
Interest expense 



Income (Loss) from Continuing Operations 

Discontinued Operations (Note 10) 
Loss from operations of discontinued 
Transport/Express Services division 

Loss on disposal of Transport/Express 
Services division, including provision 
for severance payments to employees 

Total Loss from Discontinued Operations 

Net Income (Loss) for the year 

Retained Earnings - beginning of year 

Retained Earnings - end of year 



$ 153.289 $ 
138.238 


143.758 
133.407 


15.051 


10.351 


10.412 
2,446 
1,672 

(1.633) 
131 


9.581 

2^28 

(895) 
160 


13.028 


11.074 


2.023 


(723) 



0.057) 



(1.0571 



966 
208.370 



(2,141) 



(1.4621 



(3,693) 



(4.326) 
212,^96 



209.336 $ 208.370 



Tbe meeampm^kiQ wmwy of atgrMct* ■oooonting pofid— mod nct m mn an Integral part of thu e co n e o B d ata d flofdal t 



122 



PI BLICACCOI NTS, 1993-94 



Ontario Northland Transportation Commission 
Consolidated Statement of Contributed Surplus 

(dollars In thousands) 



For the year ended December 31 



1933 



1992 



Balance - beginning of year 

Add: Rail passenger equipment upgrade 

Less: Amortization 
Balance- end of year 



12,015 $ 11.706 
3,300 2,400 
1.712 2,091 



13,603 $ 



12,015 



T>m acKxvnpany^ aunvftwy a( «lonllc»nl Mooounbng poOcto* and nctLmm — 1 InUgral part of ■ — i oon« o t d «t» rt tmtmM i 



PUBLIC ACCOUNTS, 1993-94 



123 



Ontario Northland Transportation Commission 
Consolidated Statement of Changes in Financial Position 

(dollars in thousands) 



For the year ended December 31 



1993 



1992 



Operating Activities 

Income floss) from continuing operations 
Loss from discontinued operations (Note 10) 

Net Income (loss) for the year 
Items not affecting cash 
- amortization 



Changes in non-cash working capital balances 
Decrease In accounts receivable 
(Increase) decrease in materials and supplies 
Decrease in prepaid expenses 
Increase In accounts payable and accrued charges 
Increase (decrease) in deferred revenue 



Financing Activities 

Reduction of term bank loan 
Proceeds from Province of Ontario 



Investing Activities 

Investment in capital assets 
Proceeds from sale of capital assets 
Decrease in other assets 



Increase in Cash and Short-Term Investments during the year 
Cash and Short-Term Investments - beginning of year 
Cash and Short-Term Investments - end of year 



$ 


2,023 
fi.Q$7) 


$ 


(723) 
8.603) 




966 




(4.326) 




10,274 




10,097 



11,240 



1 9.04$ 



(1.000) 

0.000 



?# X) 



(18^47) 

1,725 

769 



(15.753) 



6,393 
0.02Q 



6.571 



5.387 


2.198 


(113) 


960 


108 


199 


3,033 


671 


191 


(936) 



9.0 03 



(1.000) 
2.4QQ 



.L4QQ 



(7.360) 

1.142 

649 



(0.009) 



5.494 
534 



12,421 $ 



6.028 



Thm ■ooam p iytwg —raw y o> ttQn&mt ■ooo u nBng pdk k m and not— f» «n >ntoqrd ptt of th— c 



124 



PI BLIC \( ( <H Ms. 1993-W 



Ontario Northland Transportation Commission 
Consolidated Schedule of Investment in Capital Assets 

Schedule 1 

(dollars fri thousands) 



December 31 






1993 


1992 




Cost 


Accumulated 
Amortization 


Net Book 
Value 


Net Book 
Value 


Ral Services 

Roadway $ 

Buildings 

Equipment 


135.417 
34.229 
65.107 


$ 47.569 

6.763 

25.519 


$ 87.848 
27.4G6 
39,588 


$ 84.272 
34.307 
37.169 


Tdecornmurilcations 
Equipment 
Buildings 


72.991 
3.154 


43.146 
968 


29.845 
2,186 


32.789 
2.246 


Air Services 

Aircraft 

Buildings 

Equipment 


15.092 
1.869 
2.071 


13.431 

795 

2.071 


1.661 
1.074 


2.684 
1.168 


Transport/Express Services (Note 10) 
Vehides 

Land and buildings 
Equipment 


- 


- 


- 


610 
190 
104 


Marine Services (Owen Sound) 
Vessels 

Land and buildings 
Equipment 


20.772 
126 
244 


7.197 

32 

241 


13,575 

94 

3 


14,267 

97 
8 


Bus Services 
Coaches 

Land and buildings 
Franchises 


8.419 

2.000 

298 


3.408 

13 

119 


5.011 

1.987 

179 


5.639 

1.994 

208 


Marine Services (North Bay and Moosonee) 

Vessels 921 
Bu&dings 105 


579 

36 


342 
69 


370 
72 


Development 

Land and buildings 
Equipment 


6.387 
27 


680 
26 


5.707 

1 


. 


Under constnjction 


18.796 


. 


18.796 


12.585 


$ 


388.025 


$ 152.593 


$ 235.432 


$ 230.779 



of aign»cOTl •cc*x***\g pokjn and nc*mm mra «n Integra port dtMM conaofcctated ImnoW I 



PUBLIC ACCOUNTS, 1993-94 125 



Ontario Northland Transportation Commission 
Consolidated Schedule of Operating Revenues and Expenses 

Schedule 2 

(dollars in thousands) 
: or the year ended December 31 1993 1992 

tail Services 

Sales revenue 

Government reimbursement (Note 8) 

Total revenue 
Expense 

Income from operations 

relecommunications 
Sales revenue (Note 9) 
Expense 

Income from operations 

Bus Services 
Sales revenue 
Expense 

Loss from operations 

Mr Services 

Sales revenue 

Government reimbursement (Note 8) 

Total revenue 
Expense 

Loss from operations 

Marine Services (Owen Sound) 
Sales revenue 
Government reimbursement (Note 8) 

Total revenue 
Expense 

Loss from operations 

Marine Services (Peiee Island) 
Sales revenue 
Expense 

Income from operations 



$ 55.527 $ 
20.246 


47,440 
17.270 


75.773 
68.969 


64,710 
64.163 


6.804 


547 


43.797 
33.664 


44,489 
32.647 


10.133 


11.842 


10.992 
11.461 


11,306 
12.926 


(4691 


( 1.6201 


9.929 
3.157 


11,014 
3.860 


13.086 
14.697 


14,874 
15.758 


(1.6111 


(884) 


4.698 
1.100 


4,816 
1.860 


5.798 
5.868 


6.676 
6.908 


(701 


(232) 


3.040 
2.764 


2,787 
2.534 


276 


253 



126 PI BLICACCOI Ms. 1993-94 



Ontario Northland Transportation Commission 
Consolidated Schedule of Operating Revenues and Expenses 

Schedule 2 (continued) 

(dollars in thousands) 

For the year ended December 31 1993 1992 

Marine Services (North Bay) 
Sales revenue 
Expense 

Loss from operations 

Marine Services (Moosonee) 

Sales revenue 

Government reimbursement (Note 8) 

Total revenue 
Expense 

Income from operations 

Development (Office Building) 

Sales revenue 
Expense 

Income from operations 

Tourist Facilities (Hannah Bay) 

Sales revenue 
Expense 

(Loss) income from operations 

Total Operations 

Sales revenue 

Government reimbursement (Note 8) 

Operating revenues 
Operating expenses 

Operating income from continuing operations 

Discontinued Operations (Note 10) 

Loss from operations of discontinued 
Transport/Express Services division (1,057) (2.141) 

Loss on disposal of Transport/Express 
Services division, including provision 
for severance payments to employees ; (1,462) 

(1.057) (3.603) 



110 
282 


106 
264 


(172) 


(158) 


107 
80 


85 
110 


187 
132 


195 
134 


55 


61 


506 
393 


882 

353 


113 


529 


8 


98 
85 


(8) 


13 


128,706 
24.583 


120,658 

23.100 


153,289 
138.238 


143,758 

133.407 


15.051 


10.351 



Operating Income $ 13,994 $ 6.748 



Tha a c c o mpanying umrrwry of *»grjr»ca(< accounting poUaa* and note* an* an Integral pan of thaaa conaoivlalad financial | 



PUBLIC ACCOUNTS, 1993-94 



127 



December 31, 1993 



Ontario Northland Transportation Commission 
Summary of Significant Accounting Policies 



Basis of Accounting 



These consolidated financial statements are prepared by 
management in accordance with generally accepted accounting 
principles. They include the accounts of the Commission and 
its wholly-owned subsidiaries, Star Transfer Limited, The Owen 
Sound Transportation Company, Limited, Air-Dale Limited and 
Nipissing Central Railway Company. 



Materials and supplies 



With the exception of used rail and bulk diesel fuel, all materials 
and supplies are valued at the most recent price paid. Used 
rail is shown at unamortized book value determined at the time 
of retirement and bulk diesel fuel is valued at average cost. 



Investment in Telesat Canada 



Investment in Telesat Canada is stated at acquisition cost. 



Investment In Capital Assets 
and Amortization 



Capital assets are stated at acquisition cost. Amortization is 
calculated using the straight-line method over the estimated 
service lives of the assets. 



The estimated service lives for principal categories of assets are 
as follows: 

Roadway - main line and branches 20 to 50 years 

Railway diesel locomotives 25 years 

Railway cars 33 years 

Marine vessels 20 to 30 years 

Buildings 50 years 

Telecommunications equipment 15 years 

Aircraft 10 years 

Vehicles 3 years 

Coaches 12 years 

Bus franchises 10 years 

The Province of Ontario reimburses the Commission for the 
cost of certain capital assets purchased for use in operations 
designated as non-commercial by the Province. The 
Commission records these assets at their original cost together 
with an offsetting credit to contributed surplus. Annual 
amortization on these capital assets is recorded as a reduction 
of contributed surplus. 



128 



PI BLICACCOI MS. 1993-94 



Ontario Northland Transportation Commission 
Summary of Significant Accounting Policies (continued) 



December 31, 1993 



Setf-lnsurance Fund 



The self-insurance fund assets are stated at acquisition cost. 



Other Assets 



Goodwill is stated at cost and is amortized using the straight- 
line method over 10 years. 



Income Taxes 



As an agency of the Province of Ontario, the Commission is 
exempt from income taxes. This exemption extends to its 
wholly-owned subsidiaries, and accordingly no tax provision is 
recorded in these financial statements. 



Vacation Pay 



The Commission accounts for vacation entitlement payments 
on a cash basis. 



PUBLIC ACCOUNTS, 1993-94 129 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31, 1993 



Self-Insurance Fund 

The Commission follows the policy of self-insuring against damages from rolling stock 
derailments and for cargo damage. Annual contributions to the self-insurance fund consist of a 
$100,000 premium paid by the Commission in addition to investment income earned on fund 
assets. Fund assets are comprised of investments in federal and provincial government bonds. 



Other Assets 

Other assets are comprised of the following: 



1993 1992 



Investment In Telesat Canada $ $ 150,000 

Goodwill 797,000 857,000 

Deferred pension charge (Note 3) 4.683.000 5.359.000 

$ 5,480,000 $ 6,366,000 



The investment in Telesat Canada, comprised of 15,000 common shares, was sold during the 
year for proceeds of approximately $737,000. The gain on the sale amounting to $587,000 has 
been recorded in investment income. 



Deferred Pension Charge 

The Commission Is the trustee for its contributory pension plan which covers all permanent staff. 

The net cost of pension benefits is actuarially determined on the basis of management's best 
estimates using the projected benefit method pro-rated over the service lives of the employees. 
The net cost of pension benefits includes the amortization over the remaining service lives of the 
plan members of the initial net pension surplus and the 1993 experience gain. Pension plan 
assets were valued at a market related value based on recognizing the difference between book 
and market values at each year end over a five year period. 

The Commission's share of the net cost of pension benefits earned by employees during the year 
was $3,105,000 (1992 - $3,021,000). In 1993 the Commission funded the amount of $2,429,000 
(1992 - $2,373,000). The accumulated excess of the funded amount over the net cost of benefits 
earned is recorded as a deferred pension charge which is included in other assets on the 
balance sheet. 



130 PI BLIC \( ( oi Ms. 1993-94 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31. 1993 



Deferred Pension Charge (continued) 

The actuarial valuation prepared for accounting purposes as at December 31, 1993 disclosed 
plan assets of $264,155,000 (1992 - $238,202,000) and accrued pension benefits of $244,979,000 
(1 992 - $234,974,000). This valuation assumed an expected rate of return on plan assets of 7-1 /2 
percent and projected pay increases of 5-1/2 percent. 



Long-Term Debt 

Long-term debt is comprised of the following: 



1993 1992 



Loan from Province of Ontario, non-interest bearing 

with no specific terms of repayment. $ 35,208,000 $ 35,208,000 

Term bank loan bearing interest at the bank's prime 

lending rate and with fixed annual principal repayments 

extending over 3 years 5.000.000 6,000.000 

40,208,000 41,208,000 

Less: current portion 1.000.000 1.000.000 

$ 39,208,000 $ 40,208,000 



Principal repayments due In each of the next three years are as follows: 

1994 $ 1,000,000 

1995 1,000,000 

1996 3.000.000 

$ 5,000,000 



Retirement Incentive 

In connection with cost saving measures brought about by the provincial social contract, 
incentives to retire were offered to Commission employees. A total of 57 employees have 
accepted the offer at a cost of $2,446,000. 



PUBLIC ACCOUNTS, 1993-94 131 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31, 1993 



Social Contract Commitment 

The Commission was affected by the provincial social contract legislation. Under the terms of 
a sectoral framework agreement, the Commission is required to pay $2,230,000 annually to the 
Province of Ontario for 3 years, beginning in 1993. This payment will be made to the Province 
of Ontario at its fiscal year end. The figure reflected in the Commission's financial records 
represents the obligation for 9 months under this agreement. 



Write-off of Interest Receivable 

The Commission had charged the Ministry of Northern Development and Mines for interest in 
connection with the purchase of the ferry vessel Nindawayma in 1989. It had become evident 
that payments for this interest would not be forthcoming and accordingly, they were written off. 



Government Reimbursement 

In accordance with a Memorandum of Understanding between the Commission and the Ministry 
of Northern Development and Mines, certain operations of the Commission have been designated 
as non-commercial. The Commission and the Ministry entered into a fixed price contract which 
defined the amount of compensation which the Province of Ontario provided for the year 1993. 

A portion of the operating loss of the weekday passenger train service between North Bay and 
Toronto is reimbursed by the National Transportation Agency of Canada under Section 270 of 
the Railway Act. 



Details of Government Reimbursement are as follows: 



From Province of Ontario: 



1993 1992 



Rail - Passenger Service and Moosonee Branch $ 15,163,000 $ 15,170,000 

Air Services 3,157,000 3,860,000 

Marine Services (Moosonee) 80,000 110,000 

Marine Services (Owen Sound) 1.100.000 1.860.000 

19.500.000 21.000.000 



132 PI BLICACCOl NTS, PW-94 



Ontario Northland Transportation Commission 
Notes to Financial Statements 



December 31. 1993 



8 Government Reimbursement (continued) 

From National Transportation Agency: 



Current years operations 2,430,000 2,100,000 
Adjustments from prior years 2.653.000 -__ 

5, P8? .CXX> 2.100.000 

$ 24,583,000 $ 23,100.000 



This note should be read In conjunction with Note 6, Social Contract Commitment 



Telecommunications Revenue Agreements 

The Commission has revenue-sharing agreements with Bell Canada and Northern Telephone 
Limited, subsidiaries of Bell Canada Enterprises Inc. These revenue-sharing agreements may be 
terminated by either party after giving 180 days and 60 days prior notice, respectively. 
Approximately 71 percent (1992 - 70 percent) of telecommunications revenue depend on these 
agreements. 



10 Discontinued Operations 

In December 1992, the Commission implemented a plan to discontinue the Transport/Express 
Services division (Star Transfer Limited). The phase out period extended into the first quarter of 
1993. The results of operations of this division for the period January 1, 1993 to April 17, 1993 
and January 1, 1992 to December 31, 1992 are included In Discontinued Operations - Loss from 
operations of discontinued Transport/Express Services division. Net assets of the division were 
disposed of by way of public auction except for the buildings and land which were retained by 
the Commission. Net assets of the division were valued at $1 ,483.000 as at December 31,1 992. 
Sales for the year amounted to $819,000 (1992 - $4,016,000). 



1 1 Commitments and Contingencies 

Various statements of claim have been issued against the Commission claiming damages. 
Damages, if any. cannot be estimated at this time and in any event the Commission is of the 
opinion that these claims would be unfounded or covered by insurance. Should any loss result. 
it would be charged to operations when the amount is ascertained. 



PUBLIC ACCOUNTS, 1993-94 133 



Ontario Northland Transportation Commission 
Notes to Financial Statements 



December 31, 1993 



12 Government Assistance 

Under an agreement dated February 24, 1992 the Commission is eligible to receive $4,250,000 
in loan proceeds from the Northern Ontario Heritage Fund Corporation, (The Heritage Fund) to 
assist with the purchases of certain specified capital assets. In accordance with the terms of the 
agreement, the Commission must lease the assets to Algoma Central Railway for a nominal fee 
of $1 per year. The loan is non interest bearing and may be repaid at a mutually agreed date 
between the Commission and the Heritage Fund by conveyance of the title of the assets to the 
Heritage Fund. As at December 31, 1993 a total of $3,949,000 has been received and has been 
recorded as a reduction to the cost of the capital assets. 



13 Comparative Figures 

Prior year's figures have been reclassified where necessary to conform to the current year's 
presentation. 



134 IH BLICACCOl MS. 1993-94 



Auditor's Report 



To the Ontario Realty Corporation, 

Chair of the Management Board of Cabinet, 

and to the Minister of Finance 



I have audited the balance sheet of the Ontario Realty Corporation as at March 31, 1994 and 
the statements of earnings and retained earnings and changes in financial position for the year 
then ended. These financial statements are the responsibility of the Corporation's management. 
My responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31, 1994 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with generally accepted 
accounting principles. 



J^aU M/Os 



Toronto, Ontario Erik Peters, FCA 

June 24, 1994 Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



135 



ONTARIO REALTY CORPORATION 

(A Wholly- Owned Crown Agency of the Province of Ontario) 

BALANCE SHEET 



As at March 31 



1994 



SOOO's 



1993 



Cash 


497 


Accounts receivable 


162 


Mortgages receivable [note 4] 


13,240 


Properties acquired from the Province of Ontario: [note 2] 




Under development and for sale 


480,023 


Under construction 


89,490 


Existing and subject to head leases 


311,923 


Deferred charges 


100 



9 

48 

440,096 
952 



895,435 



441,105 



LIABILITIES AND EQUITY 

LIABILITIES 

Deposits held in trust 

Payables and other liabilities [note 5] 

Deferred liabilities [note 6] 

Financing arrangements Province of Ontario [note 2] 
Properties under development and for sale 
Properties under construction & existing properties 



190 
8,026 
2,951 

345322 
337,400 



1 
528 
424 

350,000 



EQUITY 

Contribution from the Province of Ontario [note 2] 
Retained earnings 



693,889 



196,941 
4,605 



350,953 



90,152 



201,546 



90,152 



895,435 



441,105 



Sec Notes To Financial Statements 

On behalf of the Board: 





Director 



or / 



136 



PUBLIC ACCOl MS. 1993-94 



ONTARIO REALTY CORPORATION 

(A Wholly -Owned Crown Agency of the Province of Ontario) 



STATEMI-NT OF EARNINGS AND RHTAINFD EARNINGS 



Year Fndcd March 3! 



$000's 



1994 



1993 



REVENUE 

Land saU-s 

Cost of sales [note 8) 



23,316 
16,143 



56 



Opera ling profit 

Interest and miscellaneous revenue 



7,173 
185 



7358 



EXPENSES 



Administrative and other 
Interest and bank charges 
Bad debts 



2,477 
128 
148 



2,753 



Net Earnings 



4,605 



Retained earnings, beginning of year 
Net earnings 



4,605 



Retained Earnings, end of year 



4.605 



See Notes to Financial Statements 



PUBLIC ACCOUNTS, 1993-94 



137 



ONTARIO REALTY CORPORATION 

(A Wholly -Owned Crown Agency of the Province of Ontario) 



STATEMENT OF CHANGES IN FINANCIAL POSITION 



Year Ended March 31 



SOOO's 
1994 1993 



OPERATING ACTIVITIES 

Net earnings 
Non-cash item 

Provision for doubtful accounts 
Other assets and liabilities, net change 



4,605 

134 
(2,413) 



(56) 



2,326 



(56) 



INVESTING ACTIVITIES 

Properties acquired from the Province of Ontario 



(441,340) 



(440,096) 



FINANCING ACTIVITIES 

Contribution from the Province of Ontario 
Financing arrangements Province of Ontario [note 2] 
Repayment - Ministry of Finance 



106,789 
337,400 
(4,678) 



90,152 
350,000 



439,511 



440,152 



CASH POSITION 

Net increase in cash during year 
Cash balance beginning of year 



497 



Bank balance end of year 



497 



See Notes to Financial Statements 



138 PUBLIC ACCOUNTS, 1993-94 



Ontario Realty Corporation 

(A Wholly-Owned Crown Agency of the Province of Ontario) 

NOTES TO FINANCIAL STATEMENTS 



March 31. 1994 



GENERAL 



The Ontario Realty Corporation (ORC) v.as established on November 15. 1993 under the 
Capital Investment Plan Act 1993 (the 'Aa'). At that time, the Ontario Land Corporation 
(OLC) Act was repealed and the OLC merged into ORC. 

In accordance with the Act, the objects of the ORC are: 

i) to provide the Government oi Ontario, its programs and others, with services and 

financing related to real propeny and improvements to real property. 

ii) to provide any additional ob jeers as directed by the Lieutenant Governor in Council. 

In accordance with the provisions of r_he Act, the ORC is incorporated under the laws of 
Ontario as a Crown Corporation without share capital, and is an agent of the Crown. The 
ORC is exempt from Federal and Provincial income taxes. 

Prior to the establishment of ORC, the OLC was reactivated in April 1992 to manage the 
development and sale of government surplus lands. OLC had ceased active operations on 
March 31, 1987, but was reactivated as the initial step towards forming ORC, a Crown 
Corporation providing realty services for the government. The comparative figures for 1993 
are shown accordingly in the financial statements. 



SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: 

General 

These financial statements have been prepared in accordance with generally accepted 
accounting principles appropriate for a private sector real estate company. 



PUBLIC ACCOUNTS, 1993-94 139 

ONTARIO REALTY CORPORATION 
Properties Acquired from the Province of Ontario - Carrying Value 

Properties under development and for sale are stated at the lower of cost and 
estimated net realizable value. Cost includes acquisition cost (estimated market 
value as at the date of purchase), property taxes, capitalized development costs, 
interest and direct administrative costs, less net interim property rents and expenses. 

Properties under construction are stated at cost plus actual and accrued construction 
costs at March 31, 1994. Existing properties are stated at acquisition costs. The 
carrying values of these properties do not exceed estimated future recoveries. 

Revenue Recognition 

Revenue from the sale oi properties is recognized at the time of closing. 



2. RELATED PARTY TRANSACTIONS - PROVINCE OF ONTARIO 

a. Properties Acquired from the Province of Ontario 

i) Properties Under Development and for Sale 



On March 25, 1993 the Corporation acquired surplus properties from the Province 
of Ontario (the Province) for S440.2 million satisfied by an equity contribution of 
S90.2 million and financing arrangements with the Province for S350 million. On 
March 30, 1994, as pan of an acquisition of existing office buildings from the 
Province, five properties (cost S24.3 million) were considered developable and 
classified as such in the financial statements. During the year the Corporation also 
received a cash infusion of S22.7 million from the Province for property 
development, payment of financing interest and administrative costs. The investment 
in properties under development and for sale is as follows: 



SOOO's SOOO's 

1994 1993 

Balance beginning of year 440,096 

Acquisitions 24,299 440,152 

Direct development and construction costs 8,119 

Capitalization of: 

Financing interest 27,769 

General and administrative expenses 502 

Net Interim property rents & expenses (4,619) 

Cost of properties sold (16,143) (56} 

Balance, end of vear 480,023 440.096 



140 



IH BLIC \( (Ol MS. 1993-94 



OM \KK) Kl \l I \ I OEPORA1 ion 

Financing arrangements fof acquisition of Ibe pfOperUci under development and for 

•A" 

• le to the Ministry Ol Finance lor Ontario - 4 segments 



Rate, 


Maturity 


7.46 


Mar 




March 25, 1996 


7.99 


March 2! 




March 25, 1998 



SOQ 


sootri 


1994 


1W 


-(33:: 


75.000 


lOQjOG 


100.000 


ioood 


lOOlOOO 


"5J0G0 


75.000 


3453:2 


350.oa 



Interest is compounded and paid annually. Each segment is renewable on maturity 
up to a total term ot twenty years. 



ii. 



Properties Under Construction and Existing Properties 



On February 28. 1994 the Corporation acquired at a cost of S76.4 million, seven 
buildings currently under construction. The buildings uhich will be completed by 
1998 are expected to cost S500 million and, under the terms of an agreement with 
the Province, will be leased to the Province for a period not exceeding 25 years. The 
Corporation has arranged interim financing from the Ontario Financing Authority. 
a funding conduit of the Province, to fund all development costs. Appropriate long 
term financing and equity contribution will be determined on completion of the 
buildings. 

On March 50. 1994 the Corporation acquired from the Province a number of existing 
office buildings for S336.1 million being the market value at that date. The 
acquisition was satisfied by an equity contribution of S84.1 million and a financing 
arrangement with the Ontario Financing Authority for the balance of S252.0 million. 
Five buildings representing S24.3 million of the acquisition cost is classified as 
properties 'Under development and for sale'. Title to the acquired properties will 
be conveyed to the Corporation only as made necessary for operational needs. The 
investment in the acquired properties is as follows: 



Under 
Construction 
SOOQ-s 



Existing 
Buildings 
SOOO's 



Acquisitions 

Capitalized development and construction costs 

Capitalized financing interest 



76,400 
13.090 



89.490 



311.813 
110 



311.923 



PUBLIC ACCOUNTS, 1993-94 141 



ONTARIO REALTY CORPORATION 

Financing arrangements for properties under construction and existing properties are 
as follows: 

SOOO's SOOO's 

1994 1993 



Ontario Financing Authority: 

For properties under construction 82,400 

For standby line of credit 3,000 



85,400 



Financing is on a ninety day rolling basis 
with interest set at approximately 
three-eighths of a percent below the Bank's 
prime rate of interest. 



Payable to the Ontario Financing Authority 
S252.0 million, all maturing March 1. 2019 
with interest reset dates as follows: 



Current 


Interest Reset 


SOOO's 


Rate (%) 


Date 


1994 


-.98 


March 1, 1999 


18,000 


8.67 


March 1, 2004 


70,000 


9.08 


March 1, 2019 


164.000 



SOOO's 
1993 



252.000 



Interest is compounded semi-annually and 
paid in monthly blended instalments of 
principal and interest over twenty five years. 

Total 337,400 



All of the properties have been leased back to the Province effective April 1, 1994 for 
varying lease terms up to 25 years at market rents. 

As agreed between the parties, the effective date of the transaction is April 1, 1994 and 
accordingly no adjustments for operating revenue and expenses of the existing properties 
have been made for the period between the closing of the purchase and sale transactions, 
and the fiscal year end, March 31, 1994. Furniture and equipment have been provided 
by the Province without charge to the Corporation. 



Contribution from the Province of Ontario 

The Ontario Government contributed financing for the acquisition and development of 
properties in the form of equity as follows: 

SOOO's SOOO's 

1994 1993 

Balance, beginning of year 90,152 

For acquisition of existing buildings 84,100 90,152 

Cash infusion 22,689 z 

Balance, end of year 196.941 90,152 



142 PI BLIC \( ( Ol MS. 1993-94 



ONI UUOREA1 II ( oki'okmion 

PARTNERSHIP 

Included in ihc properties 'Under development and for sale' are a number of properties 
on which the Corporation has acquired a partnership interest. 

The partnership is with Canada Mortgage and Housing Corporation (CMHC) and 
represents a joint undertaking between ORC and CMHC for management, development 
and sale of the partnership lands. Revenues and expenditures are shared by the partners 
with ORC*S share being twenty five per cent. The ORC is the 'Responsible Partner* for 
managing, developing, marketing and administering the partnership lands, and recovers 
t the administration fees that are allocated to the partnership projects. 

The following represents ORC's interest in the partnership and are reflected in the 
appropriate captions in the financial statements: 

SOOO's SOOO's 

1994 1993 

Properties under development and for sale 4.731 4.503 

Mortgages receivable 248 

Sales 292 



4. MORTGAGES RECEIVABLE 

Mortgages receivable comprise principal amounts outstanding plus accrued interest. 



Gross mortgages receivable 

Deduct: CMHC Partnership interest 

Provision for doubtful accounts 



SOOO's 


SOOO's 


1994 


1993 


14,119 


48 


745 


- 


13374 


43 


134 


. 


13.240 


43 



5. PAYABLES AND OTHER LIABILITIES 



SOOO's SOOO's 

1994 1993 



Accrued payables on 

properties under construction 7,162 

Due to the Management Board Secretariat 68 

Accrued interest 677 

Other accounts payable 119 



8.026 



PUBLIC ACCOUNTS, 1993-94 143 

ONTARIO REALTY CORPORATION 

DEFERRED LIABILITIES 

SOOO's SOOO's 

1994 1993 

Accrued liabilities for future development costs 2,851 
Municipal levies prepaid by the 

Management Board Secretariat 100 424 

2,951 424 



Accrued liabilities for future development costs represent ORCs obligations for 
development expenditures on land already sold. The Management Board Secretariat 
(MBS) prepaid municipal levies of S100,152 which are payable to MBS when received 
bv ORC 



INTEREST 

SOOO's SOOO's 

1994 1993 

Interest accrued for the year 27,516 528 

Interest capitalized 27,567 
Interest Expensed: 

Cost of sales 349 

Other 128 

Interest deferred - 528 

Interest capitalized and expensed in fiscal 1994 includes S528,0OO in interest charges 
deferred from the prior year. 



8. COST OF SALES 



SOOO's SOOO's 

1994 1993 



Land acquisition costs 9,700 56 
Capitalized costs: 

Development and direct administrative 6,094 

Financing interest 349 : 



16J43 56 



144 PUBLIC ACCOUNTS, 1993-94 



AUDITORS' REPORT 



TO THE MEMBERS OF TIIE TORONTO AREA TRANSIT OPERATING 
AUTHORITY, TIIE MINISTER OF TRANSPORTATION AND TIIE 
PROVINCIAL AUDITOR 



We have audited the balance sheet of the Toronto Area Transit Operating Authority as at 

March 31, 1994 and the statements of equity, operations and deficit and changes in financial position 

for the year then ended. These financial statements are the responsibility of the Authority's 

management. Our responsibility is to express an opinion on these financial statements based on our 

audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those standards 
require that we plan and perform an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the financial statements. An audit also includes assessing 
the accounting principles used and significant estimates made by management, as well as evaluating 
the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position 
of the Authority as at March 31, 1994 and the results of its operations and the changes in its financial 
position for the year then ended in accordance with generally accepted accounting principles. 



UrvvUsVl* %^<yvX*sK^L/ 



Chartered Accountants 



Toronto, Ontario 
June 3, 1994 



PUBLIC ACCOUNTS, 1993-94 



145 



Toronto Area Transit Operating Authority 



Balance Sheet as at March 31 
(In Thousands of Dollars) 



1994 



1993 



Assets 
Current Assets 

Cash 

Accounts receivable 

Deposit with Canadian National 

Railway Company 
Due from the Province of Ontario 
Spare parts and supplies 
Prepaid expenses 



11,492 
11.349 

9,163 

19,284 

1,503 

94Q 



8,570 
6,837 

10,407 

18,651 

1,719 

789 



53.731 



46 , 973 



Other Assets 

Deposit on Land Purchase (note 2) 

Capital Assets 

Land 

Buildings and equipment (note 3) 

Leasehold improvements, net of 

accumulated amortization of $3,248 

(1992 - $2,527) 
Improvements to railway right of 

way and railway plant, net of 

accumulated amortization of $1 14,845 

(1992 - $99,859) 
Trackwork and installation, 

net of accumulated amortization of $ 10,574 

(1992 - $8,272) 
Construction in progress 

CO Train Service Expansion Program 

Other 



707 



jum 



34,500 



92,730 
569,991 



11,184 



186,213 



36,585 

47 
79,296 



54,500 



74,119 
566,881 



5.952 



200,346 



37,258 

1,020 

67 , 427 



976.046 



953 003 



£ 1,084,984 



$ 1.056.074 



Liabilities 








Current liabilities 








Accounts payable and accrue 

. Unearned revenue In respect 

tickets sold and not used 


d liabilities 
of 


$ 52.643 

t.795 


$ 46,045 

2.526 




54.438 


48.571 


Long-Term Debt (note 4) 




431.530 


. 


Equity 








Province of Ontario 




599.016 


1.007.503 


SIGNEDON BEHALF OF THE MEMBERS 


$ 1.084.984 


$ 1.056.074 


xWemberX Jj J K i 


i& 





Chairman 



146 PUBLIC ACCOUNTS, 1993-94 

Toronto Area Transit Operating Authority 

Statement of Equity 

For the year ended March 31 
(In Thousands of Dollars) 

1994 1993 



Capital Asset Equity - Beginning of Year 

Capital contribution from the Province of Ontario 

for capital assets 
Less: Capital contribution transferred to 
1994 operating subsidy 
Amortization of capital contributions 
Book value of assets disposed 

Capital Asset Equity - End of Year 

Repayment of Equity to the Province of Ontario 

Equity Contribution from the Province of Ontario 
for Deposit on Land Purchase 54,500 54,500 

Operating Subsidy Transferred from 1994 

Capital Contribution 5,000 

Deficit (5.000) =_ 



$ 953,003 


$ 928,571 


92,520 


82,981 


(5,000) 

(61,639) 

(2.838) 


(58,155) 
(394) 


976,046 


953,003 


(431,530) 


- 



Equity - End of Year $ 599.016 $ 1.007.503 



PUBLIC ACCOUNTS, 1993-94 147 

Toronto Area Transit Operating Authority 

Statement of Operations and Deficit 

For the year ended March 31 
(In Thousands of Dollars) 

1994 1993 

Revenue 

Passenger Services 

Commuter revenue $ 

Contract revenue 
Sundry revenue (note 6) 
Gain on sale of capital assets (note 3) __ 



89,838 


$ 91,623 


3,614 


3,533 


3,521 


4,486 


1.654 


782 



98.627 100.424 



Expenses 

Salaries and wages 

Benefits 

Transportation and Communication 

Services 

Materials, supplies and utilities 

Rail operations 



Loss From Operations Before 
Amortization of Capital Assets 

Amortization of Capital Assets 

Loss From Operations 136,440 137,229 

Operating subsidy from the 

Province of Ontario including amortization 131.440 137.229 

Loss For the Year and Deficit - End of Year 



42,529 


45,259 


8,641 


8,764 


1,542 


1,583 


20,057 


22,420 


20,697 


22,896 


79.962 


78.576 


173.428 


179.498 


74,801 


79,074 


61.639 


58.155 



148 



PUBLIC ACCOUNTS, 1993-94 



Toronto Area Transit Operating Authority 

Statement of Changes in Financial Position 

For the year ended March 31 
(In Thousands of Dollars) 



1994 



1993 



Cash Provided By (Used In) Operating Activities 

Loss from operations 
Non-cash items - 

Amortization 

Gain on sale of fixed assets 



Net Change In Non-Cash Working Capital Items 



$ (136,440) 



$ (137,229) 



61,639 
(1.654) 


58,155 
(782) 


(76,455) 
2.922 


(79,856) 
(116) 


(73.533) 


(79.972) 



Cash Provided By (Used In) Investment Activities 

Capital assets additions 

Proceeds on capital assets disposals 



(87,520) 
4.492 



(83.028) 



(82,981) 
1,17$ 



(81, 80?) 



Cash Provided By Financing Activities 

Increase in long-term debt 
Province of Ontario - 

Operating subsidy 

Capital contributions 

Repayment to the Province of Ontario 

Capital asset disposition 



Net Increase (Decrease) In Cash 
Cash - Beginning of Year 
Cash - End of Year 



431,530 

69,801 

92,520 

(431,530) 



79,074 
82,981 





(2.838) 


(394) 




159.483 


161.661 




2,922 
8.570 


(116) 
8.686 


$ 


11.492 


_j 8.570 



PUBLIC ACCOUNTS, 1993-94 149 

Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1994 
(In Thousands of Dollars) 

1. Significant Accounting Policies 

These financial statements are prepared by management in accordance with accounting principles 
generally accepted in Canada. The significant accounting policies are as follows: 

(a) Spare parts and supplies 

Spare parts and supplies are valued at the lower of cost and replacement cost. 

(b) Capital assets 

Capital assets are recorded at cost. 

The Authority provides for the depreciation and amortization of the various classes of assets 
over their estimated useful lives on a straight-line basis. 



Buildings and equipment 




Shelters and ticket booths 


5 years 


Other buildings 


20 years 


Locomotive overhauls 


5 years 


Locomotives and auxiliary power 




control units 


20 years 


Other railway rolling stock 


25 years 


Buses 


12 years 


Parking lots 


20 years 


Sundry - Furniture and fixtures 


12 years 


-Other 


- 3-5 years 


Improvements to railway right 




of way and railway plant 


20 years 


Trackwork and installation 


20 years 


Leasehold improvements 


20 years 



(c) Commuter services revenue 

Revenue is recognized when the transportation service is provided. Unearned amounts are 
reflected in the balance sheet as current liabilities. 

(d) Subsidies 

Operating subsidies paid by the Province of Ontario are treated as reductions of operating 
losses. Gains and losses from the disposition of capital assets are included in operations. 
Capital contributions from the Province of Ontario are included in equity and are amortized 
to income over the useful lives of the related assets. 



150 PI BLICACCOI NTS, 1W<)4 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1994 
(In Thousands of Dollars) 

1. Significant Accounting Policies (Cont'd) 

(e) Foreign currency translation 

Long-term monetary liabilities are translated to Canadian dollars at rates of exchange in 
effect at the end of the period. Unrealized exchange gains or losses arising on translation 
are deferred and amortized over the remaining terms of the liabilities. 



2. Deposit on Land Purchase 

On April 9, 1991, the Authority entered into an agreement to acquire the Danforth Rail Yards from 
Canadian National Railways for $54,500. The funds are held in trust pending an environmental 
assessment review. The trust bears interest to the benefit of the vendor. 



3. Buildings and Equipment 







Accumulated 


Net book 




Cost 


amortization 


value 


Buildings 


$ 143,038 


$ 37,830 


$ 105,208 


Locomotives, overhauls and 








auxiliary power control units 


122,543 


32,499 


90,044 


Other railway rolling stock 


419,231 


111,735 


307,496 


Buses 


43,508 


20,727 


22,781 


Parking lots 


43,101 


10,056 


33,045 


Sundry 


3S.QQ3 


24.586 


11.4)7 



$ 237,433 $ 569.991 



PUBLIC ACCOUNTS, 1993-94 151 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1994 
(In Thousands of Dollars) 

3. Buildings and Equipment (Cont'd) 

122! 







Accumulated 


Net book 




Cost 


amortization 


value 


Buildings 


$ 114,655 


$ 30,467 


$ 84,188 


Locomotives, overhauls and 








auxiliary power control units 


124,864 


26,620 


98,244 


Uni-level coaches 


21,589 


21,589 


- 


Other railway rolling stock 


415,351 


94,199 


321,152 


Buses 


44,726 


18,770 


25,956 


Parking lots 


33,471 


7,904 


25,567 


Sundry 


31.209 


19.435 


11.774 




$ 785.865 


$ 218.984 


$ 566.881 



The Authority capitalizes engineering payroll costs where time has been spent on particular capital 
projects. The amount capitalized for year ended March 31, 1994 was $1,834 (1993 - $1,602). 

Management curtailed certain operations during the year and the recoverability of the related capital 
assets was concluded to be impaired. Accordingly, a full provision for the book value of these 
assets of $1,819 was charged to operations during the year by offsetting gain on sale of capital 
assets. 



Long-Term Debt 

At the request of the Ontario Minister of Finance, the Authority entered into a financing transaction 
on March 31, 1994. Under the terms of the transaction, substantially all the locomotives and bi- 
level cars were sold for $431,530 (U.S. $311,867) and immediately repurchased from the same 
counterparty at the same price under a conditional sales contract maturing on July 1, 2006. The 
proceeds from the sales were returned to the Province of Ontario net of transaction costs of $4,271 . 
The transaction has been accounted for as a collateralized financing. The debt of $431,530 is 
collaterized by the locomotives and bi-level cars. The Authority retains the right to use the 
locomotives and bi-level cars, and is liable for maintenance and all other associated obligations. 
The Authority cannot lease or sell the locomotives and bi-level cars without the prior written 
consent of the counterparty to the debt obligation. In addition, the Authority is liable for any costs 
which reduce the other parties* return on the financing. 



152 



PI BLICACCOI NTS, 1993-94 



Toronto Area Transit Operating Authority 



Notes to Financial Statements 

For the year ended March 31, 1994 
(In Thousands of Dollars) 



4. Long-Term Debt (Cont'd) 

Under the agreement the Authority has agreed to repay the obligation and interest thereon over the 
next twelve years. The loan balances will also increase in certain periods. 







Average 






Contract 


Maximum 


interest 


Balance at 




number 


loan 


rate % 


March 31/94 


Collateral 


1 


US$ 14,487 


7.27536 


US$ 14,206 


Bi-level Cabs & Coaches 


2 


108,926 


7.26143 


106,089 


Bi-level Cabs & Coaches 


3 


23,794 


7.38419 


23,361 


Locomotives 


4 


70,319 


7.28488 


67,714 


Bi-level Cabs & Coaches 


5 


60,702 


7.36798 


58,739 


Bi-level Coaches 


6 


41,926 


7.39563 


41,758 


Locomotives 



US$ 311,867 



Translated to Canadian dollars at 



1,3837 



Cdn. 



The annual payments (borrowings) in US dollars the Authority is required to make over the next 
five years are as follows: 

Principal Interest Total 

repay (borrow) 



1994 - 1995 




US$ 


585 


US$ 


17,149 


US$ 


17,734 


1995 - 1996 






(1,654) 




22,800 




21,146 


1996 - 1997 






(2,052) 




22,923 




20,871 


1997 - 1998 






(1,708) 




23,067 




21,359 


1998- 1999 






(1,397) 




23,186 




21,789 


After March 31, 


1999 




318.093 




171.070 




489.163 




US$_ 


311.867 


US$ 


280.195 


_HSS_ 


592.062 



Pursuant to a memorandum of understanding dated December 1993, between the Province and the 
Authority, the Province will provide funds to the Authority in a timely manner and in the amounts 
necessary to enable the Authority to satisfy the above debt obligation and interest when payments 
fall due. 



PUBLIC ACCOUNTS, 1993-94 153 

Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1994 
(In Thousands of Dollars) 

5. Operating Agreements 

A significant amount of the services provided by the Authority are operated by outside parties 
using rolling stock owned by the Authority. These services are governed by the agreements with 
the Canadian National Railway Company and Canadian Pacific Limited. 

6. Sundry Revenue 

1994 1993 

Interest income 

Rentals - rolling stock 

Rentals - space 

Advertising revenue 

Commissions - ticket sales 

Other 

Write-off of other assets 



7. Expenses 

Of the total expenses $157,753 (1993 - $163,472) is targeted as recoverable, in part, from 
passengers and other sources of revenue. The target amount to be ultimately recovered has been 
established by the Authority at 65% of the recoverable expenses. In 1994, total revenue amounted 
to $98,627 (1993 - $100,424) and represents a recovery of 62.5% (1993 - 61.4%) of the 
recoverable expenses. 

8. Commitments 
Leases 

Minimum operating lease payments in each of the next five years and thereafter are as follows: 

1994 - 1995 

1995 - 1996 

1996 - 1997 

1997 - 1998 

1998 - 1999 
Thereafter 



$ 


501 


$ 


566 




200 




567 




1,640 




1,500 




516 




515 




542 




567 




1,085 




771 




(963) 




_ 


? 


3.521 


$ 


4.486 



$ 


4,448 




3,511 




3,454 




2,752 




1,692 




19.680 


$ 


35.537 



154 PUBLIC ACCOUNTS, 1993-94 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1994 
(In Thousands of Dollars) 

9. Pensions 

The Authority provides pension benefits for substantially all its permanent employees through 
participation in the Public Service Pension Fund established by the Province of Ontario. The 
Authority's share of contributions to the plan during the year was $2,806 (1993 - $2,792). This 
amount represents the total obligation of the Authority and is included as an expense in the 
Statement of Operations. 

10. Board Remuneration 

Total remuneration of Members of the Board of Directors was approximately thirty-six thousand 
dollars during the fiscal year (1993 - fifty-four thousand dollars). 



SERVICE ORGANIZATIONS 



156 PUBLIC ACCOI MS. 1993-94 



Auditor's Report 



To The Crop Insurance Commission of Ontario 

and to the Minister of Agriculture, Food and Rural Affairs 



I have audited the balance sheet of The Crop Insurance Commission of Ontario as at March 31, 
1994 and the statements of revenue and expenditure and surplus for the year then ended. 
These financial statements are the responsibility of the Commission's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Commission as at March 31, 1994 and the results of its operations for the year 
then ended in accordance with the accounting policies described in note 2 to the financial 
statements. 



i\ (*J l^jLUsksu*^** — 



Toronto, Ontario K.W. Leishman, CA 

May 30, 1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



157 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Balance Sheet 

As at March 31, 1994 



Cash and short term investments 
Interest and other accounts receivable 



1994 
($000's) 


1993 
($000's) 


79,515 


68,046 


1.666 


2.710 


81,181 


70,756 



Liabilities and Surplus 

Provision for payment of unsettled indemnities 

Unearned premiums 

Advances from the Ministry of Agriculture, Food and Rural Affairs 

Surplus 



3,090 


25,886 


6,654 


5,065 


2 


131 


9,746 


31,082 


71.435 


39,674 


81,181 


70,756 



See accompanying notes to financial statements. 



On behalf of the Commission: 




"7 



Member p 



lZ>o rtDLiL-rtL^uuni^, lyyj-yf 



THE CROP INSURANCE COMMISSION OF ONTARIO 



Statement of Revenue and Expenditure 
For the Year Ended March 31. 1994 



Revenue 

Crop Insurance Premiums (note 2b): 
Premiums from insured producers 
Premium subsidies (note 4) 

Interest income 

Administrative expenses reimbursed (note 4) 



Expenditure 

Indemnities (note 2b) 
Administrative expenses (note 4) 
Bad debts expense 



Excess (deficit) of revenue over expenditure 

See accompanying notes to financial statements. 



1994 1993 

(SOOO's) ($000's) 



43,414 


34,306 


43.414 


34.306 


86,828 


68,612 


4,242 


10,035 


9.293 


10.797 


100.363 


89.444 



59,123 


165,759 


9,293 


10,797 


186 





68.602 


175.556 


31,761 


(87,112) 



PUBLIC ACCOUNTS, 1993-94 159 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Statement of Surplus 

For the Year Ended March 31, 1994 



Balance, beginning of year 

Excess (deficit) of revenue over expenditure 

Balance, end of year 



1994 

(SOOO's) 


1993 
(SOOO's) 


39,674 


126,786 


31.761 


(87,112) 


71,435 


39,674 



See accompanying notes to financial statements. 



160 PUBLIC ACCOUNTS, 1993-94 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Notes to Financial Statements 
March 31, 1994 



1. NATURE OF OPERATION 

The Crop Insurance Program was established in 1966 with the passage of the Crop Insurance Act 
(Ontario). The program provides growers with protection on all major crops grown in Ontario, 
against yield reduction caused by natural perils. 

2. SIGNIFICANT ACCOUNTING POUCIES 

(a) Basis of Accounting 

The Commission's financial statements have been prepared by management using the accrual 
basis of accounting except for administrative expenses which are recorded on the cash basis, 
modified to allow an additional thirty days to pay for goods and services pertaining to the fiscal 
year just ended. 

(b) Outstanding Indemnities 

At the end of each fiscal year, the Commission estimates and records outstanding indemnities. 
In the past, any differences between estimated and actual indemnities for prior crop years were 
reflected in the following year's Statement of Surplus, since the Commission felt that it would 
not be appropriate to reflect the difference in the following year's operating results. 

Commencing in the current year, any under- or over-provision for prior year indemnities is 
reflected in the Statement of Revenue and Expenditure. Operating results for the current year 
are inclusive of $138,000 representing a net under-provision for indemnities as at March 31, 
1993. (Amount is comprised of $132,000 subsidized premiums from prior crop years and 
$270,000 prior crop year's indemnities). For comparative purposes operating results for the year 
ended March 31, 1993 have been restated to reflect the net over-provision of $11,000 from the 
1992 fiscal year. (Amount is comprised of $138,000 subsidized premiums from prior crop years 
and $127,000 prior crop year's indemnities). Opening and closing surplus balances are 
unaffected by this change. 

(c) Unearned Premiums 

Unearned premiums represent premiums received primarily for winter wheat and fruit crops. 
The harvesting of these crops and the payment of indemnities occurs subsequent to March 31, 
1994. 



RESTATEMENT OF PRIOR YEAR'S FINANCIAL STATEMENTS 

Financial statements for the year ended March 31, 1993 have been restated to reflect a revised 
allocation of direct and indirect administrative expenses between the Crop Insurance Commission 
and the Market Revenue Program, which in management's opinion is reasonable. 

As a result, administrative expenses and administrative expenses reimbursed for the year ended 
March 31, 1993 are approximately $1.7 million higher than previously reported. 



PUBLIC ACCOUNTS, 1993-94 161 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Notes to Financial Statements 
March 31, 1994 



4. CANADA-ONTARIO COST SHARING AGREEMENT 

The Canada-Ontario Crop Insurance Agreement was approved in October 1991. The provisions of 
the agreement apply retroactively from April 1, 1990 to March 31, 1995. Under the agreement the 
Province and the Federal government each share equally in the cost of premium subsidies and 
administrative expenses. 

5. REMUNERATION OF APPOINTEES 

Total remuneration of the members of the Commission and Arbitration Board was $67,000 during 
the 1994 fiscal year (1993 - $96,000). 



162 PI BLICACCOl MS. L993-94 



Auditor's Report 



To the Interim Waste Authority Ltd. 

and to the Minister of Environment and Energy 



I have audited the statement of financial position of the Interim Waste Authority Ltd. as at 
March 31, 1994 and the statements of costs of development and changes in financial position 
for the year then ended. These financial statements are the responsibility of the Authority's 
management. My responsibility is to express an opinion on these financial statements based on 
my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Authority as at March 31, 1994 and the results of its operations and the changes 
in its financial position for the year then ended in accordance with generally accepted 
accounting principles. 






HUL 



Toronto, Ontario K.W. Leishman, CA 

May 27, 1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 163 

Interim Waste Authority Ltd. 
Statement of Financial Position 

as at March 31, 1994 

1994 1993 



ASSETS 



Current Assets 

Cash on Hand and in Bank $286,425 $324,448 

Prepaid Expenses $1,926 , $260,556 

Fixed Assets (Note 3) $116,717 $153,128 

$405,068 $738,132 

LIABILITIES, SHARE CAPITAL AND ACCUMULATED COSTS OF DEVELOPMENT 
Current Liabilities 

Accounts Payable and Accrued Liabilities $4,834,103 $2,580,323 
Long Term Liabilities 

Amounts Due to the Province .of Ontario (Note 5) - $63,689,635 $33,146,924 

Share Capital and Accumulated Costs of Development 

Share Capital - 

Authorized and Issued - 10 Common Shares $10 $10 

Accumulated Costs of Development ($68,118,680) ($34,989,125) 

"■'-.' $405,068 : $738,132 



The accompanying notes are an integral part of these statements. 
Iptovecj on behalf of the Board: 





Chair 'General Manager 



164 PUBLIC ACCOl MS. 1993-94 



Interim Waste Authority Ltd. 
Statement of Costs of Development 

for the year ended March 31, 1994 



1994 1993 



Operating Costs 



Technical Consulting Fees $17,674,777 $13,454,955 
Public Consultation Costs $2,463,473 $4,259,725 
On-site Hydrogeological Examination Costs $3,816,600 $2,815,278 
Participant Funding Costs $1,387,760 $165,500 
Legal Fees $412,878 $212,152 

Project Insurance Costs $576.932 $165.399 



$26,332,420 $21,073,009 



Administration Costs (Note 6) 



Salaries and Benefits $1,514,227 $1,503,277 

TransportatioYi and Communication $97,900 $137,643 

Services $1,628,448 $825,631 

Supplies and Equipment $17,696 $29",033 

Depreciation $41,803 $48,150 

Interest on Loan $3,497,061 $1,422,836 

$6,797,135 $3,966,570 
Costs of Development, 

During The Year $33,129,555 525,039,579 

Accjmuiatw'd Costs of Development, 

Beginning Of Ine Year $34,989,125 $9,949,546 

Accumulated Costs of Development, 
End Of The Year $68,118,680 $34,989,125 

The accompanying notes are an integral part of these statements. 



PUBLIC ACCOUNTS, 1993-94 165 

Interim Waste Authority Ltd. 
Statementof Changes in Financial Position 

For the year ended March 31 . 1994 







1994* 


1993 


Cash Provided By (Used In) 






Operations 






Costs of Development 

Item Not Affecting Cash - Depreciation 

Changes in Non-cash Working Capital Items 


($33,129,555) 

$41,803 

$2,512,410 

($30,575,342) 


($25,039,579) 
$48,150 
$870,521 
($24,120,908) 


Investing 

Additions to Fixed Assets 


($5,392) 


($55,248) 


Financing 

Loan from the Province of Ontario 
Increase (Decrease) in Cash 


$30,542,711 
($38,023) 


$24,500,594 
$324,438 


Cash 

Beginning of Year 


$324,448 


$10 


End of Year 


$286,425 


$324,443 



The accompanying notes are an integral part of these statements. 



166 



PUBLIC ACCOUNTS, 1993-94 



Interim Waste Authority Ltd. 
NOTES TO FINANCIAL STATEMENTS 

MARCH 31. 1994 



PURPOSE OF THE CORPORATION 



The Interim Waste Authority Ltd. ("the Corporation"), incorporated under the Ontario Business 
Corporations Act on May 10, 1991, was established to search for, select and establish three solid waste 
landfill sites to meet the needs of the Regional Municipalities of Peel, Durham, and the Regional 
Municipality of York and the Municipality of Metropolitan Toronto. The three selected sites were 
announced in November 1993. 

The sole shareholder is the Minister responsible for the Interim Waste Authority Ltd. All funding is 
currently provided by the Province of Ontario, as a loan. 

The Corporation is currently in the sites' approval stage and has incurred costs in connection with the 
search and selection of the landfill sites. The Corporation is ultimately expected to generate revenues 
through the operation or disposition of the landfill sites. 

2. SIGNIFICANT ACCOUNTING POUCIES 

Basis of Accounting and Presentation 

These financial statements have been prepared by management in accordance with generally accepted 
accounHrig principles. 

Fixed Assets 

Fixed assets are recorded at cost and are depreciated on a declining-balance basis, over their estimated 
useful lives, as follows: 



MOTOR VEHICLES 
OFFICE EQUIPMENT 
OFFICE FURNITURE 
LEASEHOLD IMPROVEMENTS 



30% PER ANNUM 
30% PER ANNUM 
20% PER ANNUM 
STRAIGHT LINE OVER THE LIFE OF THE LEASE 



Depreciation is provided for half a year on fixed asset additions during the -year. 
FIXED ASSETS 

1994 1993 





Cost 


Accumulated 
Depreciation 


Net Book Value 


Net Book Value 


Motor Vehicles 
Office Equipment 
Office Furniture 
Leasehold Improvements 


S 7,560 

157,919 

43,605 

17,211 


$ 4,412 

88,222 

16,412 

5,532 


$ 3,148 
69,697 - 
32,193 
11,679 


$ 4,498 
93,021 
40,242 
15,367 




$231,295 


$114,578 


5116,717 


$153,128 



PUBLIC ACCOUNTS, 1993-94 167 

Interim Waste Authority Ltd. 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31. 1994 



4. LEASE COMMITMENTS 

Future minimum operating lease payments are as follows: 

1995 $280,000 

1996 $246,000 

1997 $246,000 

1998 $41,000 



$813,000 



5. AMOUNTS DUE TO THE PROVINCE OF ONTARIO 

The amounts due to the Province bear interest at the Province of Ontario's five-year borrowing 
rate, ranging from 5.8% to 9.27% commencing March 31, 1992. 

Amounts owing, including principal and interest, are repayable from expected future revenues to 
be generated from the operation or sale of the landfill sites. The full amount is to be repaid by 
March 31, 1997, unless renegotiated by that date. 

These statements reflect advances made to the end of March 31. 1994 and 1993. .......'.. 

6. RELATED PARTY TRANSACTORS 



The Corporation receives human resources and other services from certain Province of Ontario 
ministries. In addition, the majority of employees of the Corporation have been seconded from 
other ministries on a temporary basis. Included in the Corporation's expenses are amounts paid 
for these services, which approximate the actual costs to the various ministries. 

7: CONTINGENCIES 

The Corporation Is currently involved in a number of legal actions. Management is confident that 
the resolution of these actions will have little, if any, adverse effect on the Corporation's financial 
position. -— 

8. PRIOR YEAR BALANCES 

Certain of the prior year's balances have been reclassified to conform to the current year 
presentation. . 



168 PUBLIC ACCOl NTS, 1993-94 



Auditor's Report 



To the Northern Ontario 1 [eritage Fund Corporation 
and to the Minister of Northern Development and Mines 



I have audited the balance sheet of the Northern Ontario Heritage Fund Corporation as at 
March 31, 1994 anil the statements of operations and cash flows for the year then ended. 
These financial statements are the responsibility of the Corporation's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that 1 plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 

management, as well as evaluating the overall financial statement presentation. 

r 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31, 1994 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with the accounting 
policies described in note 2 to the financial statements. 



/(bL 



Toronto, Ontario K.W. Leishman, CA 

June 17,1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



169 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Balance Sheet 

As at March 31, 1994 



Assets 

Cash and short-term deposits 

Northern Ontario Heritage Fund Program 

Elliot Lake and Area Diversification Program 

Elliot Lake Region Economic Development Program 



Accrued interest receivable 

Advances - Northern Ontario Development Corporation 

Loans receivable (note 3) 



1994 
(SOOO's) 



1993 
(SOOO's) 



83,111 

3.684 

22.050 

108,845 


69.765 

8,047 

31.535 

109.347 


733 
10,315 
38.712 


1,606 
7,072 

40.444 


158,605 


158,469 



Liabilities 

Accounts payable and accrued liabilities 
Commitments and contingencies (note 7) 



JLQ 



J£ 



Investment by the Province of Ontario 

Net investment by the Province of Ontario (note 4) 



158,595 



158,605 



158.459 



158,469 



See accompanying notes to financial statements. 



On behalf of the Board: 



Wtki 



} 



haifperson 




Director 



170 PIBLK A((()l MS, 1993-94 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Statement of Operations 

For the Year Ended March 31, 1994 



Revenue 

Interest on short-term deposits 
Interest on loans 



Expenses 

Grants (note 5) 

Forgivable loans 

Loan losses 

Guarantees 

Interest subsidy payments 

Administration (note 6) 



Net cost of operations 



1994 


1993 


(SOOOs) 


($000's) 


5,950 


7.758 


1.764 


720 


7.714 


8.478 


44,161 


26,807 


3.511 


3,291 


9,008 


6,095 





561 


146 


232 


790 


1.254 


57.606 


38.240 


49,892 


29,762 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1993-94 171 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Statement of Cash Flows 

For the Year Ended March 31, 1994 



1 994 1 993 

($000's) ($000's) 

Lending, Investing and Financial Assistance Activities 

Loan disbursements (10,083) (20,064) 

Loan repayments 3,095 665 

Grants and forgivable loans (47,672) (30,098) 

Loan guarantees honoured and interest subsidy payments (146) (793) 
Increase in advances to 

Northern Ontario Development Corporation (3,244) (3,975) 

Interest collected from borrowers 1 .422 672 



Financing Activities 

Cash contributions from the Province for 
Lending activities 
Administration 
Elliot Lake programs 



Operating Activities 

Interest received on short-term deposits 
Administration costs 



Increase (Decrease) in cash and short-term deposits 
Cash and short-term deposits, beginning of year 

Cash and short-term deposits, end of year 



See accompanying notes to financial statements. 



(56.628) ( 53,593 ) 



30,000 

528 

19,500 

50.028 


35,000 

460 

28.500 


6,878 

am 

6.098 


7,247 
(1.254) 
5.993 


(502) 
109.347 


16,360 
92.987 


108,845 


109,347 



172 PUBLIC ACCOUNTS, 1993-94 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1994 



BACKGROUND 

The Corporation Wia established, without share capital, on June 1, 1988 under the Northern Ontario 

Heritage Fund Act. 

The purpose of the Corporation is to encourage growth and diversification of the economy of 
Northern Ontario by providing financial assistance by way of grants, loans or guarantee of loans 
made by other lenders. 



2. SIGNIFICANT ACCOUNTING POLICIES 

The financial statements have been prepared by management. The significant accounting policies 
used to prepare these statements are summarized below. 

(a) Basis of Accounting 

The financial statements have been prepared using the accrual method of accounting. 

(b) Transactions with the Province 

The Province's investment in the Corporation is detailed in note 4. The Province contributes 
funds to finance the lending and financial assistance activities and reimburses the Corporation 
for certain adrninistration expenses. The Province's investment is reduced by the net cost of 
operations. 

(c) Loans Receivable 

Loans receivable are reported at the amount disbursed less principal repayments and amounts 
written off. No provision is made for doubtful loans in advance of a loan being written off. 

A loan is considered for write-off at the time any of the following circumstances exist: 

i) either principal or interest payments are greater than 90 days (1993 - 180 days) in arrears; 

ii) the loan previously has been partially written off; or 

iii) at any other time when, in management's view, the loan has suffered an impairment in 
value that is considered other than temporary. 

Loans which meet any of the above criteria are written off unless management believes that the 
Corporation will recover some or all of the outstanding loan balance, in which case the loan is 
written down to the estimated net realizable value. Loan losses in the Statement of Operations 
are net of recoveries on loans previously written off. 

(d) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans that permit the 
borrower to defer interest payments. For those interest-deferred loans, interest that accrues 
during the deferred payment period is recognized in income only when received. 



PUBLIC ACCOUNTS, 1993-94 173 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1994 



2. SIGNIFICANT ACCOUNTING POLICIES (cont'd) 

(e) Forgivable loans 

Generally, loans are forgiven on condition that the borrower has met certain requirements after 
the loan is disbursed. The Corporation expenses forgivable loans disbursed. 

(f) Guarantees 

Guarantee expenses are recognized at the date the Corporation is requested to honour a 
guarantee. No provision for anticipated guarantee losses is recorded. 

(g) Fixed assets 

Fixed assets are expensed on acquisition and are included in administration expenses. 

3. LOANS RECEIVABLE 

Loans are usually disbursed and administered by the Northern Ontario Development Corporation 
acting as an agent for the Corporation. 

Generally, loans bear fixed interest rates ranging from 0% to 12.5%. Loans are long-term in nature, 
with interest free periods of up to five years. Principal repayments can also be deferred for up to five 
years. All loans are fully repayable within fifteen years from the date disbursed. 



Current 
Long-term 



1994 
($000's) 


1993 
(SOOO's) 


4,566 
34.146 


3,414 
37.030 


38,712 


40,444 



174 



PI BLR ACCOUNTS, 1993-94 






NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1994 



4. INVESTMENT BY THE PROVINCE OF ONTARIO 



Northern Elliot Lake 

Ontario and Area 

Heritage Fund Diversification 
Program Program 

(SOOO's) 



Elliot Lake 

Region 

Economic 

Development 

Program 



Total 



Contributed capital: 

Balance, April 1, 1993 

Contributions to fund 

Lending and financial assistance 

activities 
Administration costs (note 6) 

Balance, March 31, 1994 

Accumulated net cost of operations: 
Balance, April, 1 1993 

Net cost of operations for year 

Balance, March 31, 1994 

Net investment by the Province of Ontario 



151,852 



15,000 



45,500 



212,352 



30,000 
528 


— 


19,500 


49,500 
528 


182.380 


15.000 


65,000 


262.380 


(33,165) 


(6,914) 


(13,814) 


(53,893) 


(16,454) 


(4,398) 


(29,050) 


(49,892) 


(49,619) 


(11.302) 


(42.864) 


( 103.785) 


132,761 


3,698 


22,136 


158,595 



(a) Elliot Lake and Area Diversification Program 

The Province's contribution of $15 million to the Program is for the purpose of funding specific 
projects in Elliot Lake. 

(b) Elliot Lake Region Economic Development Program 

The Program was established by regulation under the Power Corporation Act on June 6, 1991. The 
purpose of the program is to provide funding for the long-term economic development needs of 
Elliot Lake and the North Shore communities. The Province, through Ontario Hydro contributed 
$19.5 million to the Program during the year. 



PUBLIC ACCOUNTS, 1993-94 



175 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31, 1994 



5. GRANTS 

Grants disbursed during the year by program are as follows: 







Elliot Lake 






Northern 


Elliot Lake 


Region 






Ontario 


and Area 


Economic 






Heritage Fund 


Diversification 


Development 


1994 


1993 


Program 


Program 


Program 
($000's) 


Total 


Total 



Grants 



9,085 



4,593 



30,483 



44,161 26,807 



6. ADMINISTRATION 

Certain costs of administration such as salaries and benefits of regular employees, their travel and 
other standard government supplies are borne by the Province through the Ministry of Northern 
Development and Mines. All other costs including the remuneration of the members of the Board of 
Directors are borne by the Corporation. Details are as follows: 



1994 


1993 


(SOOO's) 


($000's) 


460 


360 


185 


497 


126 


385 


9 


12 


780 


1,254 


528 


460 


252 


794 



Salaries and benefits 

Transportation and communications 

Services 

Supplies and equipment 

Less: expenses borne by the Province (note 4) 

Expenses borne by the Corporation 

The Corporation provides pension benefits for all its permanent staff through participation in the 
Public Service Pension Fund, established by the Province of Ontario. The Corporation's share of 
contributions to the Fund during the year was $23,760 (1993 - $9,007) and is included in salaries and 
benefits. This amount includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liability on January 1, 1990. 

The Corporation had 20 Members on the Board of Directors on March 31, 1994. Their remuneration 
for the year amounted to $37,366 (1993 - $39,300). 



7. COMMITMENTS AND CONTINGENCIES 

(a) The Corporation guarantees the repayment of certain loans made by private sector financial 

institutions to qualifying Ontario businesses. As at March 31, 1994 and 1993 the Corporation had 
no contingent liability related to the guarantee of loans. Commitments to guarantee loans not yet 
advanced amounted to $4.35 million (1993 - $4.15 million). The accounting for guarantee losses is 
described in note 2(f). 



176 



PI BLIC ACCOIMS, 1993-94 



NORTHERN ONTARIO HERITAGE FUND CORPORATION 

Notes to Financial Statements 
March 31. 1994 



7. COMMITMENTS AND CONTINGENCIES (cont'd) 

(b) Funds committed but not disbursed as at March 31, 1994 amounted to: 





Northern 

Ontario 

Heritage Fund 

Program 


Elliot Lake 

and Area 

Diversification 

Program 


Elliot Lake 

Region 

Economic 

Development 

Program 

ffonn'-^ 


1994 
Total 


1993 
Total 


Grants 

Forgivable loans 
Repayable loans 


16,913 

6.211 

41 .708 

64,832 


1,337 
313 


8,001 


26,251 

6,524 

41.7Q8 

74,483 


36,447 

4,200 

29.480 


Total Commitments 


1,650 


8,001 


70,127 



8. COMPARATIVE FIGURES 

Prior year's figures have been reclassified where necessary to conform to the current year's 
presentation. 



PUBLIC ACCOUNTS, 1993-94 177 



Auditor's Report 



To the Ontario Aerospace Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Ontario Aerospace Corporation as at March 31, 1994 
and the statement of operations for the year then ended. These financial statements are the 
responsibility of the Corporation's management. My responsibility is to express an opinion on 
these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31, 1994 and the results of its operations for the year 
then ended in accordance with generally accepted accounting principles. 



Toronto, Ontario K.W. Leishman, CA 

June 30, 1994 Assistant Provincial Auditor 



178 



PI BLR At ( (H MS, 1993-94 



ONTARIO AEROSPACE CORPORATION 

Balance Sheet 

As at March 31, 1994 (with comparative figures as at March 31, 1993) 



Assets 

Receivable from the Province of Ontario 
Investment in de Havilland Holdings Inc. (Note 3) 



1994 

s 


1993 
$ 


36,658,320 


6.930,652 


49.000.000 


49.000.000 


85 658.320 


55.930.652 



liabilities 

Payable to de Havilland Inc. (Note 5) 

Interest payable to the Province of Ontario (Note 4) 

Loan from the Province of Ontario (Note 4) 



26.742.461 

9.915.859 

49.000.000 

85,658,320 



2,200,987 

4,729,665 

4 9 .0 00 ,000 

55,930,652 



The accompanying notes are an integral part of this balance sheet. 



Approved on behalf of the Board: 




i rector ^ 




PUBLIC ACCOUNTS, 1993-94 179 



ONTARIO AEROSPACE CORPORATION 

Statement of Operations 

For the Year Ended March 31, 1994 (with comparative figures for the preceding period) 



Revenue 

Grants from the Province of Ontario (Note 5) 

Administrative expenses paid by the Province of Ontario (Note 7) 

Province of Ontario funding for interest costs (Note 4) 



Expenses 

de Havilland funding (Note 5) 

Forgivable loans to de Havilland Holdings Inc. 
DIPP assistance to de Havilland Inc. 



Administrative expenses (Note 7) 
Salaries and benefits 
Professional, consulting and other fees 



Interest (Note 4) 



Excess of Revenue Over Expenses 



The accompanying notes are an integral part of this statement. 



1994 
$ 


1993 
$ 


106,816,173 

174,299 

5.186.194 


82,200,987 

78,231 

4.729.665 


112,176,666 


87.008.883 


80,000,000 
26.816,173 


80,000,000 
2.200.987 


106.816.173 


82,200,987 


38,688 
135.611 


31,202 
47.029 


174,299 


78.231 


5.186.194 


4,729,665 


112.176,666 


87,008,883 


— 


— 



180 PI BLICACCOI MS. 1993-94 



ONTARIO AEROSPACE CORPORATION 

Notes to Financial Statements 
As at March 31, 1994 



1. BACKGROUND AND PURPOSE 

Ontario Aero |MM e C orporation ("OAC") was created on February 14, 1992 by regulation made under 
the Development CorporittOtU Act as l corporation without share capital. 

The purpose of OAC is to act on behalf of the Province of Ontario in connection with the financing 
and managing of the Province's participation in (he "de 1 lavilland business". The Corporation is 
dependent upon funding from the Province of Ontario to meet its obligations with respect to support 
for the "de I lavilland business". 

2. BASIS OF ACCOUNTING 

These financial statements are prepared in accordance with generally accepted accounting principles 
as prescribed by the Canadian Institute of Chartered Accountants. 

3. INVESTMENT IN de HAVILLAND HOLDINGS INC. 

On March 9, 1992, OAC acquired 49% of the common shares of de Havilland Holdings Inc. for 
$49,000,000. The other 51% of the common shares of de Havilland Holdings Inc. are held by 
Bombardier Inc. 

de Havilland Holdings Inc. owns 100% of the common shares of de Havilland Inc., a corporation 
which was formed to acquire the operating assets of, and to carry on the business of, the de Havilland 
Division of Boeing of Canada Ltd., including the design, manufacture, sale and servicing of commuter 
aircraft and related activities (the "de Havilland business"). 

Under terms of the shareholders' agreement between OAC and Bombardier Inc. ("Bombardier") on or 
after February 1, 1996 and up to and including January 31, 1997, Bombardier has the right to require 
OAC to sell to Bombardier, and OAC has the right to require Bombardier to purchase from OAC, 
OAC's shares for a price of $49 million. Since OAC's investment in de Havilland Holdings Inc. is 
limited to, and its recovery will not be greater than the $49 million initial investment, OAC's 
investment in de Havilland Holdings Inc. is accounted for on the cost method since increases in de 
Havilland's equity will not accrue to OAC. 

There are seven directors of de Havilland Holdings Inc. of which OAC has the right to nominate three 
directors. The Province of Ontario has the right to review and approve the operating and business 
plans of de Havilland Inc. Further, the Province of Ontario has the right to appoint a member of the 
steering committee established for the purpose of monitoring the progress of de Havilland Inc. in 
achieving the objectives set out in its operating and business plans. 

4. LOAN FROM THE PROVINCE OF ONTARIO 

Commencing March 31, 1992, the loan from the Province of Ontario bears interest at a rate of 9.25% 
calculated monthly which was the Province of Ontario's five-year borrowing rate on the day that 
funds were advanced. 



PUBLIC ACCOUNTS, 1993-94 181 



ONTARIO AEROSPACE CORPORATION 

Notes to Financial Statements 
As at March 31, 1994 



4. LOAN FROM THE PROVINCE OF ONTARIO (cont'd) 

The full principal and accrued interest is to be repaid by March 31, 1997 unless renegotiated at that 
date. Interest will be repaid through an allocation of funds by the Province of Ontario. 

5. COMMITMENTS 

The Government of Canada, the Province of Ontario and OAC have committed to provide financial 
support to de Havilland Holdings Inc. and de Havilland Inc. in two phases: Phase 1 which runs from 
April 1, 1992 to March 31, 1995; and Phase 2 which runs from April 1, 1995 to March 31, 1997. 

Phase 1 

The Province of Ontario, through OAC, has committed to advance to de Havilland Holdings Inc., 
shareholder loans up to an aggregate maximum of $200,000,000, as follows: 

April 1,1992 $ 36,100,000 

May 1,1992 3,900,000 

January 31 , 1 993 40,000,000 

August 1 , 1 993 40,000,000 

January 31 , 1 994 40,000,000 

August 1,1994 20,000,000 

January 31 , 1 995 20.000.000 

$200,000,000 

Interest shall be payable on these loans to the Corporation only if an Event of Default occurs. 

Amounts not advanced in the year in which they were available may be carried forward to future 
periods subject to certain terms and conditions. 

Advances totalling $80,000,000 during fiscal 1994 were made to de Havilland Holdings Inc. as 
anticipated in the relevant agreements. 

Additionally, OAC will make available to de Havilland Inc. cash grants towards eligible costs under 
the Canadian Defense Industry Productivity Program ("DIPP"). The maximum amount available to 
de Havilland during Phase I is $60,000,000. There are certain terms and conditions relating to this 
support as well as carry forward provisions for amounts not used in any given year. Eligible 
expenditures of $29,017,160, including $26,816,173 in fiscal 1994, have been incurred to date and 
reimbursed to de Havilland Inc. 

Phase 2 

Subject to further terms and conditions as set out in an agreement between the Government of 
Canada, the Province of Ontario, OAC, Bombardier Inc., de Havilland Holdings Inc. and de 
Havilland Inc., OAC shall make available DIPP support to de Havilland Inc. to a maximum of 
$20,000,000 in fiscal 1996 and $20,000,000 in fiscal 1997. 



182 PUBLICACCOI NTS, 1993-94 



ONTARIO AEROSPACE CORPORATION 

Notes to Financial Statements 
As at March 31, 1994 



5. COMMITMENTS (cont'd) 

Repayment or Forgiveness 

Subject to certain provisions .is stipulated in an agreement between OAC and de Havilland Holdings 
Inc., the principal amount of outstanding loans shall be repayable by de Havilland Holdings Inc. to 
OAC on April 2, 2002, 2003 and 2004 dependent upon the year in which the relevant loans were 

made 

1 lowever, these loans shall be forgiven if no Event of Default, as defined in the agreement referred to 
above between OAC and de Havilland Holdings Inc., has occurred and de Havilland Holdings Inc. 
shall have no further liability or obligation in respect thereof. Forgiveness dates are April 1, 2002, 
2003 and 2004 respectively, dependent upon the year in which the relevant loans were made. 

6. CONTINGENCY 

The Government of Canada has agreed to provide sales financing support to de Havilland Inc. for 
sales of Dash 8 aircraft. OAC has agreed to share losses with the Government of Canada on this sales 
financing program. In each of Phase 1 and 2, OAC will share 50% of the first $24 million in losses. If 
losses in either phase exceed $24 million, OAC and Canada will enter into discussions on how to 
share the additional losses equitably. 

To date, no sales have occurred under the Corporation's guaranteed sales financing program. The 
likelihood of future sales financing losses occurring is not determinable at this time. 

7. ADMINISTRATIVE EXPENSES 

Salaries, benefits, professional fees and other administrative expenses are paid by the Ministry of 
Economic Development and Trade on behalf of the Corporation and are included in the Statement of 
Operations. 



PUBLIC ACCOUNTS, 1993-94 183 



AUDITORS 1 REPORT 



To the Members of 

The Ontario Cancer Institute 

and the Provincial Auditor 

Pursuant to the Cancer Act which provides that The Ontario Cancer Institute, an 
agency of the Crown, shall be audited by the Provincial Auditor or an auditor 
designated by the Lieutenant Governor in Council, we have audited the balance 
sheet of The Ontario Cancer Institute as at March 31, 1994 and the statements 
of changes in fund balances and changes in cash position for the year then ended. 
These financial statements are the responsibility of the Institute's management. Our 
responsibility is to express an opinion on these financial statements based on our 
audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement. An 
audit includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes assessing the 
accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of the Institute as at March 31, 1994 and the results of its 
operations and the changes in its financial position for the year then ended in 
accordance with generally accepted accounting principles. 



#t 



Toronto, Canada, 

May 31, 1994. Chartered Accountants 



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PUBLIC ACCOUNTS, 1993-94 187 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

1. SIGNIFICANT ACCOUNTING POLICIES 

Fund accounting 

The financial statements segregate the activities of The Ontario Cancer Institute [the "Institute"], 
which incorporates the Princess Margaret Hospital, as follows: 

• Operating Fund - includes the activities associated with the day-to-day operations of the 
Princess Margaret Hospital, at both the Sherbourne Street and University Avenue locations. 
These operations are funded by grants from the Ontario Ministry of Health [the "Ministry"], 
The Ontario Cancer Treatment and Research Foundation [which receives its funding from the 
Ministry] and the Princess Margaret Hospital Foundation; investment income; and revenues 
from operating the cafeteria and various other services. 

• Ancillary Fund - includes the revenue-producing capital properties at the University Avenue 
location, which include the Parking Garage Extension and the rental floors of 620 University 
Avenue. 

• Capital Fund - includes the capital activities related to the Sherbourne Street and University 
Avenue locations with the exception of those restricted to revenue-producing capital properties 
at the University Avenue location [which are included in the Ancillary Fund]. 

• Restricted Funds - include research and other activities supported by funds, the use of which is 
restricted, primarily with the exception of those restricted to capital activities [which are 
included in the Capital Fund]. 

Capital assets 

Ancillary Fund 

Capital asset purchases in the Ancillary Fund are recorded at cost. Capital assets are depreciated or 
amortized in the Ancillary Fund at the following rates: 

Parking Garage Extension - depreciation is provided using the sinking-fund method over 50 years. 

The sinking fund method provides for a depreciation charge of a fixed 
annual amount increasing at the rate of 5% per annum, which will 
result in the cost of the property being fully depreciated over its 
estimated useful life. 

Tenancy improvements - straight-line basis at 2.5% - 10% 



188 f UtSLIC ALLUUIMJ), IVVJ-V4 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



Capital Fund 

Capital asset purchases in the CapilaJ Fund are recorded as an expenditure in the Capital Fund and 
grants and donations received for capital purposes are recorded as revenue in this Fund. The 
purchases are also recorded at cost in the Capital Fund balance sheet offset by the related capital 
grants and donations which are recorded as unamortized capital funding. Capital assets are 
depreciated in the Capital Fund on a straight-line basis at the following rates: 

Buildings - Sherbourne Street location the number of years during which 

they will be used by the Institute 

- Mount Sinai Hospital Satellite Facility 5% 

Equipment and furniture 5% - 20% 

The unamortized capital funding is recorded in the Statement of Changes in Fund Balances on the 
same basis as the related expenditures are depreciated- 
Pension plan 

Pension costs for accounting purposes are actuarially determined based on assumptions using 
management's best estimate of the effect of future events on the actuarial present value of accrued 
pension benefits. Pension fund assets are valued based on 5 years' market experience. 

2. SHORT-TERM INVESTMENTS 

Short-term investments are recorded at cost plus accrued interest. Market value is equivalent to 
this amount. 

3. ACCOUNTS RECEIVABLE 

[a] Accounts receivable in the Operating Fund consists of the following: 



Ontario Ministry of Health 

The Ontario Cancer Treatment and Research Foundation 
Patients' accounts - OHIP 
-other 
Professional groups associated with the Institute 
Princess Margaret Hospital Foundation 
University of Toronto 
Other funding agencies 
Goods and Services Tax rebate 

Miscellaneous 571,973 408,761 

7,214,491 8,435,693 



1994 


1993 


$ 


$ 


382,020 


3,829358 


165,630 


477,228 


63,176 


73,464 


634,679 


889,200 


385,154 


406,518 


408,437 


1,636,411 


213,605 


324,165 


230,298 


365,316 


159,519 


25,272 



FUBLKJ ACUUUJN IS, 199.5-94 



189 



The Ontario Cancer Institute 



NOTES TO FINANCIAL STATEMENTS 



March 31, 1994 



[b] Accounts receivable in the Capital Fund consists of the following: 





1994 

$ 


1993 

$ 


Ontario Ministry of Health 
Goods and Services Tax rebate 
Accrued interest 


10,131,248 
1,304,656 

2,472 


448,778 
4,573 




11,438,376 


453,351 



[c] Accounts receivable in the Restricted Fund consists of a receivable from The Ontario Cancer 
Treatment and Research Foundation. 

4. CAPITAL ASSETS 

[a] Capital assets in the Ancillary Fund consist of the following: 







1994 




1993 




Cost 

$ 


Accumulated 
depreciation 

$ 


Net 

book 

value 

$ 


Net 
book 
value 

$ 


Parking Garage Extension 
Tenancy improvements 


7,605,340 
1,620,702 


86,614 


7,605,340 
1,534,088 


887,093 


Capital assets in 
Ancillary Fund 


9,226,042 


86,614 


9,139,428 


887,093 



Pursuant to an agreement dated September 4, 1992 [the "Parking Agreement"], the Institute 
committed to construct a vertical addition to a parking garage owned and operated by Ontario Hydro 
["Parking Garage Extension"]. The Parking Agreement provides that net transient revenue or 
expense earned in connection with the Parking Garage Extension will be shared between Ontario 
Hydro and the Institute. The Parking Agreement has a term of 50 years that can be terminated or 
extended by either party in certain circumstances. 

The Parking Garage Extension began operations on April 25, 1994. 



190 



IH BLIC ACC ()l MS. 1993-94 



The Ontario Cancer Institute 



NOTES TO FINANCIAL STATEMENTS 



March 31. 1994 



[b] Capital assets in the Capital Fund consist of the following: 

1221 



Cost 

$ 



Accumulated 
depreciation 

$ 



Net 

book 

value 

$ 



1993 
Net 
book 
value 

$ 



Land (note 5[eJ] 


3,033365 




3,033365 


3,033,365 


Sherboume Street 
Buildings 
Equipment and furniture 


26,802,008 
47,790,648 


24,807,384 
31,536,159 


1,994,624 
16,254,489 


3,989,248 
17,964,450 




74,592,656 


56,343,543 


18,249,113 


21,953,698 


University Avenue (note 5[cJJ 
Construction in progress 
Leasehold improvements 
Equipment and furniture 


104,189,384 

7^24,730 
7,400,485 


1,173,708 
1,650,058 


104,189,384 
6,651,022 

5,750,427 


37,952,185 
7,042,258 
6,300,447 




119,414,599 


2,823,766 


116,590,833 


51,294,890 


Capital assets in 
Capital Fund 


197,040,620 


59,167,309 


137,873,311 


76,281,953 



5. NEW FACILITY 



[a] The Ministry has approved the construction of a new facility for the Institute on University 
Avenue. The estimated cost of the new facility is approximately $235 million, to be funded 
by a capital grant of $185 million from the Ministry and the balance through donations 
received by the Foundation through its Capital Campaign. It is anticipated that the new 
facility will be completed in fiscal 1995. 



PUBLIC ACCOUNTS, 1993-94 



191 



The Ontario Cancer Institute 



NOTES TO FINANCIAL STATEMENTS 



March 31, 1994 



[b] Funding and expenditures since inception related to the new facility are as follows: 

1994 

$ 



1993 

$ 



FUNDING 

Ontario Ministry of Health 

Interest 

Appropriation from Operating Fund 



124,110,548 

1,182,550 

223,888 



58,817,600 
677,565 
223,888 



125,516,986 



59,719,053 



EXPENDITURES 

Leasehold improvements 
Equipment and furniture 
Consulting and architect fees 
Construction costs 
Project administration 



7,824,730 
14^47,108 
17,984,846 
77,226,602 

2,031,313 



7,824,730 

7,400,485 

17,201,159 

19,163,770 

1,587,256 



119,414,599 



53,177,400 



Capital grants received in advance included 
in the Capital Fund balance 



6,102,387 



6,541,653 



[c] Fixed assets in the Capital Fund associated with the new facility relate to the following 
properties: 





1994 

$ 


1993 

$ 


Mount Sinai Hospital Satellite Facility 
610 and 620 University Avenue - Buildings 


15,225,215 
104,189,384 


15,225,215 
37,952,185 


Less accumulated depreciation 


119,414,599 
2,823,766 


53,177,400 
1,882,510 




116,590,833 


51,294,890 



[d] At March 31, 1994, commitments related to the new facility amounted to approximately $57 
million. 



192 PUBLIC ACCOUNTS, 1993-94 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 
March 31, 1994 



[e] The Institute and the Ministry jointly entered into an agreement on December 28, 1990 with 
the Ontario Ministry of Government Services for an exchange of the properties at the existing 
location for the properties at 610 and 620 University Avenue [the site of the new facility]. 
The property at University Avenue has been transferred to the Institute. The property at 
Sherboume Street will transfer to the Ontario Ministry of Government Services after the new 
facility is completed, the Institute is ready to receive and treat patients, and the Institute has 
completed the decommissioning of the Sherboume Street location. These financial statements 
reflect the original cost of the Sherboume Street location. 

[f] Pursuant to a loan agreement dated March 31, 1994, the Institute issues debentures to the 
Ontario Financing Authority for capital funding received from the Province of Ontario, 
effective April 1, 1993. The capital funding is being provided to the Institute for the new 
facility. The funding was previously provided in the form of direct grants to the Institute. 
The principal balance of debentures outstanding at March 31, 1994 is $65,293,000. The 
Institute has not been advised by the Ontario Financing Authority of the rate at which interest 
will accrue on these debentures. 

Under the terms of the agreement, the debenture principal and interest are not due until the 
Institute has received grants from the Province sufficient to fund these payments. In the event 
that the Institute does not receive grants from the Province of Ontario for payment of the 
outstanding principal and interest, the payment date will be postponed to the date that the 
grants are received by the Institute. Accordingly, these amounts have not been recorded in 
these financial statements. 

6. BANK INDEBTEDNESS 

The Institute has an operating line of credit of $10,000,000. At March 31, 1994, the outstanding 
balance was $7,036,188. The loan was to provide bridge financing for the Parking Garage 
Extension. The operating loan is unsecured, bears interest at the bank's prime rate per annum and 
is due on demand. 

On April 8, 1994, the Institute entered into an agreement for an $8,200,000 term loan to repay the 
outstanding balance of the line of credit. The term loan must be drawn down no later than June 1, 
1994. The Institute's revenues under the Parking Agreement have been assigned as security for the 
loan. The loan bears interest at thcbank's prime rate plus 1% per annum. 



PUBLIC ACCOUNTS, 1993-94 



193 



The Ontario Cancer Institute 



NOTES TO FINANCIAL STATEMENTS 



March 31, 1994 



7. STATEMENT OF CHANGES IN CASH POSITION 



[a] The net change in non-cash working capital balances related to the Operating Fund consists of 
the following: 



1994 

$ 



1993 

$ 



Sources (uses) of cash 

Accounts receivable 

Accounts payable and accrued liabilities 

Interfund balance 

Other 



1,221,202 
(2,948,870) 
(79,814) 
(81,089) 



279,500 
(1,667,654) 
1,225,802 
256,546 



(1,888,571) 



94,194 



[b] The net change in non-cash working capital balances related to the Ancillary Fund consists of 
the following: 



1994 

$ 



1993 

$ 



Sources of cash 

Interfund balance 



1,344,806 



887,093 



[c] The net change in non-cash working capital balances related to the Capital Fund consists of 
the following: 



1994 

$ 



1993 

$ 



Sources (uses) of cash 

Accounts receivable 

Accounts payable and accrued liabilities 

Interfund balance 



(10,985,025) 878,523 

5,435,666 2,732,671 

(1,264,992) (2,112,895) 



(6,814,351) 



1,49839 



194 PU BLIC ACCOUNT S, 1993-94 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



(d] The net change in non-cash working capital balances related to the Restricted Funds consists 
of the following: 

1994 1993 

$ $_ 

Sources of cash 

Accounts receivable 3 135 

8. PRINCESS MARGARET HOSPITAL FOUNDATION 

The Foundation is a separate corporation without share capital and with its own Board of Directors. 
The Foundation receives donations and investment income which are granted to the Institute for 
capital and operating purposes in connection with cancer research, education and treatment The 
accounts of the Foundation are not included in these financial statements. 

During the 1994 fiscal year, amounts received from the Foundation were used to fund capital 
equipment purchases of $1,305,505 [1993 - $1,826,592] and other program costs of $1,070,767 
[1993 -$1,908,200]. 

9. PRINCESS MARGARET HOSPITAL RESEARCH CORPORATION 

Effective January 24, 1993, the Institute incorporated the Princess Margaret Hospital Research 
Corporation [the "Research Corporation"]. This organization is a separate corporation without 
share capital and with its own Board of Directors. The Research Corporation receives donations 
and investment income which are granted to the Institute to undertake, carry on or promote 
scientific research and experimental development. The accounts of the Research Corporation are 
not included in these financial statements. 

During the 1994 fiscal year, the Research Corporation advanced $289,908 to the Institute which 
was recorded in Restricted Funds. 

10. PENSION PLAN 

The Institute has a voluntary pension plan for its employees. The approximate present value of 
accrued pension benefits as at March 31, 1994 is $56,365,000 [1993 - $52,403,000]. The market 
value of the net assets of the pension plan as at March 31, 1994 is approximately $59,119,000 
[1993 -$57,703,000]. 



PUBLIC ACCOUNTS, 1993-94 195 

The Ontario Cancer Institute 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

11. LIABILITY INSURANCE 

A group of hospitals, including the Institute, have formed the Healthcare Insurance Reciprocal of 
Canada ["fflROC"]. HIROC is a pooling of the public liability insurance risks of its members. 
All members of the pool pay annual premiums which are actuarially determined. All members are 
subject to assessment for losses, if any, experienced by the pool for the years in which they were 
members. No assessments have been made to March 31, 1994. 

12. CONTINGENT LIABILITIES 

As at March 31, 1994, the Institute had letters of credit outstanding of approximately $1.6 million 
in connection with its construction project at 610 and 620 University Avenue. 

13. INCOME TAX STATUS 

The Institute is registered as a charitable organization under the Income Tax Act (Canada) [the 
"Act"] and is therefore exempt from income taxes and may issue tax-deductible receipts to donors. 
In order to maintain its status as an organization registered under the Act, the Institute must meet 
certain requirements within the Act. In the opinion of management, these requirements have been 
met. 

14. COMPARATIVE FINANCIAL STATEMENTS 

The comparative financial statements have been reclassified from statements previously presented 
to conform to the presentation of the 1994 financial statements. 



1VG n-BI.ie A^CIM M>. 1VV.VV4 



Auditor's Report 



To The Ontario Cancer Treatment and Research Foundation 
and to the Minister of Health 



I have audited the balance sheet of The Ontario Cancer Treatment and Research Foundation as 
at March 31, 1994 and the statement of operations and fund balances and changes in financial 
position for the year then ended. These financial statements are the responsibility of the 
Foundation's management. My responsibility is to express an opinion on these financial 
statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Foundation as at March 31, 1994 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with the accounting 
policies described in note 1 to the financial statements. 



Toronto, Ontario K.W. Leishman, CA 

July 15, 1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



197 



THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 



Balance Sheet 

March 31 , 1994, with comparative figures for 1993 
(In thousands) 



1994 



1993 



Assets 



Current assets: 
Cash 

Short-term investments 
Accrued investment income 
Accounts receivable 
Due from the Ministry of Health 
Prepaid expenses 



194 


— 


28,564 


27,736 


652 


589 


3,430 


4,760 


11,135 


8,580 


724 


960 


44,699 


42,625 


75 


75 


35,834 


28,056 


7,490 


7,292 


95 


1,270 



Advances to the Ontario Cancer Institute 
Long-term investments (note 2) 
Fixed assets (note 3) 
Deposits on equipment 



$ 88/193 



79,318 



Liabilities and Fund Balances 

Current liabilities: 

Outstanding cheques less cash 
Accounts payable and accrued liabilities 
Deferred equipment grants 
Deferred revenue 



- 


250 


15,930 


14,707 


5,751 


1,000 


1,911 


2,623 





23,592 


18,580 


Fund balances: 






General (note 4(a)): 






Investment in fixed assets 


7,585 


7,562 


Undesignated 


24,428 


23,251 




32,013 


30,813 


Restricted (note 4(b)): 






Program Reserves 


22,044 


20,443 


Depreciation Fund 


888 


- 


Capital Fund 


9,656 


9,482 




32,588 


29,925 




64,601 


60,738 


Commitments (note 7) 








$ 88,193 


79,318 



See accompanying notes to financial statements. 

Approved by the Board: 

. Director 




irector 



iy» 



KLDUL A^^UUrN ia, i^yj-y^ 



THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 

Statement of Operations and Fund Balances 

Year ended March 31, 1994, with comparative figures for 1993 
(In thousands) 







1994 




1993 




General 


Restricted 


Total 


Total 


Revenue: 










Ministry of Health. 










Operations 


$ 120,925 


- 


120,925 


121.085 


Ontario Breast Screening 










Program 


7,602 


- 


7,602 


7,801 


Provincial Research 


1,963 


- 


1,963 


1,963 


Clinical Education 


1.955 


- 


1.955 


2.055 


Ontario Cancer Institute 


7,037 


- 


7,037 


7,017 




139,482 


- 


139,482 


139,921 


Investment income 


3,816 


1,139 


4,955 


5,188 


Donations, bequests and grants 


909 


6,603 


7,512 


8,498 


Other income 


6,116 


- 


6,116 


5,920 




150,323 


7,742 


158,065 


159,527 


Expenditure: 










Salaries 


84,839 


2,655 


87,494 


85.339 


Benefits 


10,353 


289 


10,642 


11,689 


Purchased services 


2,347 


95 


2,442 


2,804 


General and administrative 


27,143 


3,190 


30,333 


32,538 


Drugs 


8,012 


- 


8,012 


8,904 


Medical and surgical services 










and supplies 


4,381 


413 


4,794 


5,683 


Ontario Cancer Institute 


7,037 


- 


7,037 


7,017 


Depreciation 


3,407 


- 


3,407 


4,000 




147,519 


6,642 


154,161 


157,974 


Excess of revenue over expenditure 


2,804 


1,100 


3,904 


1,553 


Transfer to Depreciation Fund 


(888) 


888 


— 


— 


Transfer to Program Reserves 


(675) 


675 


- 


- 


Returned to Ministry of Health 


(41) 


- 


(41) 


- 


Fund balances, beginning of year 


30,813 


29,925 


60,738 


59,185 


Fund balances, end of year 


$ 32,013 


32,588 


64,601 


60,738 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1993-94 



199 



THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 

Statement of Changes in Financial Position 

Year ended March 31 , 1994, with comparative figures for 1993 
(In thousands) 





1994 


1993 


Cash provided by (used for): 






Operations: 






Excess of revenue over expenditure 


$ 3,904 


1,553 


Depreciation 


3,407 


4,000 


Loss on disposal of fixed assets 


2 


2 


Surplus returned to Ministry of Health 


(41) 


- 


Changes in non-cash operating working capital: 






Accrued investment income 


(63) 


(26) 


Accounts receivable 


1,330 


939 


Due from the Ministry of Health 


(2,555) 


21,161 


Prepaid expenses 


236 


10 


Accounts payable 


1,223 


5,730 


Deferred equipment grants 


4,751 


- 


Deferred revenue 


(712) 


(536) 




11,482 


32,833 


Investments: 






Long-term investments 


(7,778) 


(5,358) 


Fixed asset purchases 


(3,618) 


(5,067) 


Proceeds on disposal of fixed assets 


11 


16 


Deposits on equipment 


1,175 


2,019 




(10,210) 


(8,390) 


Increase in cash position 


1,272 


24,443 


Cash position, beginning of year 


27,486 


3,043 


Cash position, end of year 


$ 28,758 


27,486 



Cash position is defined as short-term investments less outstanding cheques less cash. 



See accompanying notes to financial statements. 



200 PUBLIC ACCOUNTS, 1993-94 

THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 

Notes to Financial Statements 

March 31. 1994 
(In thousands) 



Significant accounting policies: 

The Foundation's financial statements are prepared using generally accepted accounting 
principles except for inventory, leased assets, pension costs and vacation pay as described 
below in items (a), (d), (f) and (g). 

(a) Inventory: 

The Foundation does not recognize drug inventory on hand in its accounts. Drug 
inventory is expensed as purchased. 

(b) Investments: 

Short-term investments are stated at cost, which approximates market. Long-term 
investments are recorded at cost. 

(c) Fixed assets: 

Furniture, equipment and radioactive cobalt and radium are recorded at cost and are 
depreciated on a straight-line basis at 20% per annum. Computer software is expensed 
in the year of purchase. Fixed assets are recorded net of government grants received. 

Land and buildings for six lodges donated by the Canadian Cancer Society - Ontario 
Division, are recorded at nominal value. 

(d) Leased assets: 

The Foundation has the use of certain equipment through long-term lease 
arrangements which in substance are purchases of the equipment. The Foundation 
does not recognize these fixed assets and the related long-term debt obligation in its 
accounts. The Foundation records the monthly lease payments as a period expense 
(note 7). 

(e) Revenue recognition: 

Donations and bequests are recorded on a cash basis. Grants for specific programs are 
initially recorded as deferred revenue and are recognized in revenue as the costs 
related to the program are incurred. 



PUBLIC ACCOUNTS, 1993-94 



201 



THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 

Notes to Financial Statements, continued 

March 31. 1994 
(In thousands) 



Significant accounting policies (continued): 

(f) Pension costs: 

Pension expense is based on the funding requirements of the pension plan as 
recommended by the plan's actuaries (note 6). 

(g) Vacation pay: 

The Foundation does not record a liability in respect of the accrued, unused vacation of 
its employees. The accumulated amount of vacation pay entitlement at March 31 , 1994 
is $3,962. 



Long-term Investments: 









1994 


1993 






Cost 


Market 
Value 


Cost 


Market 
Value 


Bonds and debentures 

Stocks 

Mortgages 

Other 


$ 


26.686 

8,946 

46 

156 


25,984 

9.536 

46 

156 


22.529 

4,443 

49 

1,035 


23.011 

5.661 

49 

1,035 




$ 


35,834 


35,722 


28,056 


29,756 


Fixed assets: 








1994 




1993 






Cost 


Accumulated 
Depreciation 


Net Book 
Value 


Net Book 
Value 


Office furniture, general 
and computer equipment, 
leasehold improvements 

Therapeutic and other technical 
equipment in service 

Radioactive cobalt and radium 


$ 


16,615 

39,932 
620 


14,244 

34,861 
572 


2.371 

5,071 
48 


2,819 

4,449 
24 




$ 


57,167 


49,677 


7,490 


7,292 



During the year, the Foundation spent on capital projects a total of $4,129, for which the 
Foundation has received full government funding. 



202 



I'l BUC ACCOUNTS, 1W-W 



THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 

Notes to Financial Statements, continued 

March 31, 1994 
(In thousands) 



4. Funds: 

(a) General Fund: 

The General Fund includes the ordinary day-to-day operating transactions of the 
Foundation. Portions of the fund have been designated by the Board of Directors for 
specific purposes and are recorded in the Capital Fund. 

Investment in fixed assets represents the undepreciated cost of equipment at 
treatment centres together with deposits on new equipment to be purchased for these 
centres, net of deferred grants in respect of those deposits. 

(b) Restricted Fund: 

Program Reserves include donations and grants which either have specific restrictions 
placed on their use by the donor or have been received by a centre and are restricted 
for use by that centre and include amounts transferred from the General Fund to cover 
certain program costs. 

The Capital Fund represents that portion of the General Fund designated by the Board 
of Directors for capital projects. 

The Depreciation Fund represents that portion of the General Fund designated to fund 
future depreciation of fixed assets. 

Income earned on investments is allocated to the Restricted Funds based on short-term 
rates. In some cases only the investment income may be used by the Foundation. 

5. Special programs: 

Included in expenditures are the following special program costs: 



1994 



1993 



Clinical Education 

Ontario Breast Screening Program 

Provincial research 



3,798 


2,966 


7,602 


6,541 


3,507 


2,908 



PUBLIC ACCOUNTS, 1993-94 203 

THE ONTARIO CANCER TREATMENT AND 
RESEARCH FOUNDATION 

Notes to Financial Statements, continued 

March 31, 1994 
(In thousands) 



6. Pension plan: 

The Foundation has a defined benefit pension plan for its employees. Based on the most 
recent actuarial valuation of the plan as at December 31, 1993, the plan had a surplus of 
$8,391. The present value of the accrued pension benefits at that date was $67,789 and 
the market value of the pension fund assets was $76,180. 

7. Commitments: 

The Foundation leases computer and office equipment. Under the terms of the leases 
future payments are as follows: 



1995 $ 2,247 

1996 1,697 

1997 814 

1998 260 

1999 195 
Thereafter 159 

$ 5,372 



8. Debenture agreement with Ontario Financing Authority ("OFA"): 

During the year, the Foundation received $9,880 towards certain capital projects. The 
Government of Ontario, during fiscal 1994, has enacted a new approach to funding capital 
expenditures by changing the grant-based system to a loan-based system. Consequently, 
pursuant to the loan agreement, under the Capital Investment Plan Act 1993, the 
Foundation was required to issue a 20-year debenture in favour of the OFA. The loan is 
unsecured, bears interest at 8.77%, adjusted annually, and is repayable in semi-annual 
instalments of $528 with a balance owing on March 31, 1994 of $9,880. Since the 
obligations to make payments to the OFA arises only when, and to the extent that, the 
Foundation receives payments from government in an amount sufficient to pay the semi- 
annual instalments on account of this debenture, there is no effective long-term obligation. 
Accordingly, the proceeds are accounted for as a capital grant in the year received. 

9 . Comparative figures: 

Certain of the 1993 figures presented for comparative purposes have been reclassified to 
conform with the presentation adopted in the current year. 



204 PI BLIC ACCOUNTS, 1W-94 



Auditor's Report 



To The Ontario Educational Communications Authority 
and the Minister of Culture, Tourism and Recreation 



I have audited the balance sheet of The Ontario Educational Communications Authority as at 
March 31, 1994 and the statement of revenue and expenditure and surplus for the year then 
ended. These financial statements are the responsibility of the Authority's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in ail material respects, the financial 
position of the Authority as at March 31, 1994 and the results of its operations for the year 
then ended in accordance with the accounting policies described in note 1 to the financial 
statements. 



^O^/t /VW^) 



Toronto, Ontario Erik Peters, FCA 

July 15, 1994 Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



205 



THE ONTARIO EDUCATIONAL COMMUNICATIONS AUTHORITY 

Balance Sheet 
as at March 31,1994 



Assets 

Current Assets 

Cash and short-term investments 
Accounts receivable (note 2) 
Inventories (note 3) 
Prepaid expenses 



Capital Renewal Fund (note 4) 
Transmission Facilities on CN Tower 



Liabilities and Surplus 



Current Liabilities 

Accounts payable and accrued liabilities 
Deferred revenue (note 5) 



Long-Term Debt (note 6) 
Capital Renewal Fund (note 4) 
Surplus 

See accompanying notes to financial statements. 



1994 

(SOOO's) 



1993 
($000's) 



9,940 


12,161 


3,036 


2,594 


1,536 


1,768 


773 


806 


15,285 


17,329 


6,551 


6,893 


259 


323 



22,095 24,545 



7,643 


8,330 


5,181 


6,805 


12,824 


15,135 


195 


259 


6,551 


6,893 


2,525 


2,258 


22,095 


24,545 



On behalf of the Board: 




& 



Director 



206 PUBLIC ACCOI NTS, L993-94 



THE ONTARIO EDUCATIONAL COMMUNICATIONS AUTHORITY 

Statement of Revenue and Expenditure and Surplus 
for the year ended March 31, 1994 



Operating: 

Revenue 

Government grants and funding (note 7) 
TVOntario generated gross revenue (note 9) 

Expenditure 

Network activities (note 10) 

Cost of generated revenue (note 9) 

Administrative services 

Research and planning 

Workforce reduction program (note 11) 

Excess of Operating revenue over expenditure 

Capital and Leases: 

Revenue 

Specific capital grants (note 12) 

Drawing from Capital Renewal Fund (note 4) 

Expenditure 
Capital assets 
Equipment-lease payments 

Capital funded from Operating revenue 

Surplus for the year 
Surplus, beginning of year 
Surplus, end of year 



Sec accompanying notes to financial statements. 



1994 


1993 


($000*s) 


($000's) 


65,669 


67,021 


13,771 


13,361 


79,440 


80,382 


60,689 


58,589 


6,920 


7,541 


8,211 


8,420 


1,483 


1,804 


491 


1,902 


77,794 


78,256 


1,646 


2,126 



1,415 


1,782 


3,095 


3,771 


4,510 


5,553 


5,189 


6,260 


700 


403 


5,889 


6,663 


(1,379) 


(1.110) 


267 


1,016 


2,258 


1,242 


2,525 


2,258 



PUBLIC ACCOUNTS, 1993-94 207 

THE ONTARIO EDUCATIONAL COMMUNICATIONS AUTHORITY 

Notes to Financial Statements 
March 31, 1994 

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

The financial statements of The Ontario Educational Communications Authority (the Authority) 
have been prepared in accordance with generally accepted accounting principles with the following 
exceptions: 

. All leases in the nature of capital leases are expensed as incurred. 

. Pension expense is recorded based on cash contributions made by the Authority to the pension 
plans during the year. 

(b) Inventories 

Program support materials include only the cost of printing and are valued at the lower of cost 
or net realizable value where cost is determined on a weighted average basis. Stores and supplies 
are valued at cost, where cost is determined on a weighted average basis. Film and videotape are 
valued at the lower of cost or net realizable value, where cost is determined on a first in, first out basis. 

(c) Transmission facilities on CN Tower 

Transmission facilities located on the CN Tower are recorded at a cost of $1 ,719,000 and depreciated 
over a period of 20 years representing the term of the long-term debt. Depreciation expense of $64,000 
(1993 - $64,000) is included in Network activities as part of broadcast distribution and engineering 
expenditure. Accumulated depreciation to date is $1 ,460,000 (1993 - $1 ,396,000). 

(d) Capital assets 

As is currently generally accepted for not-for-profit public sector entities, capital assets, with the 
exception of transmission facilities on the CN Tower, are charged to expenditure in the year of acquisition. 

(e) Deferred revenue 

Grants and revenues received in the year for special purposes are deferred until the related 
expenditure has been incurred. 

(f) Revenue recognition 

Revenue from the licensing of program material is recognized when the rights to the program 
material are sold. 

Membership contributions are recorded on a cash basis. 

2. ACCOUNTS RECEIVABLE 

1994 1993 

($000's) ($000's) 

Project funding 1 ,254 760 

Trade 1,417 1,490 

Other 365 344 



3,036 2,594 



Included in accounts receivable is $13,000 (1993 - $102,000) from various ministries of the 
Province of Ontario. 



208 PUBLIC ACCOUNTS, 1993-94 



THE ONTARIO COMMUNICATIONS AUTHORITY 

Notes to Financial Statements 

March 31, 1994 

3. INVENTORIES 



1994 
($000's) 


1993 
($000's) 


756 
660 
120 


790 
761 
217 


1,536 


1,768 


1994 

($000's) 


1993 
($000's) 


6,893 


7,313 


1,436 

1.000 

35 


1,465 

1.300 

30 


282 
(3,095) 
6,551 


100 

456 

(3,771) 

6,893 



Program support materials 
Stores and supplies 
Film and videotape 



4. CAPITAL RENEWAL FUND 



Balance, beginning of year 
Grants from the Ministry of Culture, 
Tourism and Recreation 

-base grant 

-additional grant 
Grants received from Ontario Legislative Assembly 
Transfer from prior year deferred Television 

Extension Northern Ontario grant 
Interest earned 

Drawing for capital acquisitions 
Capital Renewal Fund Balance, end of year 



The Capital Renewal Fund was established during the 1984 fiscal year to ensure that the Authority's 
technical capital assets keep pace with technological changes. It provides funds for future maintenance and 
and replacement of technical capital assets when needed. Available funds are invested in short-term deposits 



5. DEFERRED REVENUE 



Grants from various Province of Ontario ministries 
-Base grants (note 7) 

-Programming project grants and funding (note 7) 
-Specific capital grants (note 1 2) 

Federal government project funding (note 7) 
Corporate project underwriting (note 9) 

Expenditure related to the above deferrals has been budgetted in the 1 994/95 fiscal year. 

6. LONG-TERM DEBT 

The Authority has a repayment agreement with the Crown Assets Disposal Corporation for the capital 
costs of Channel 1 9 transmission facilities located on the CN Tower. Interest rates on the principal 
amounts are fixed and range from 8 5/8 per cent to 9 3/4 per cent. The long-term debt, which expires in 
1997, is secured by the transmission facilities. Future annual payments will be $64,000 from April 1 , 1994 
to April 1 , 1996, and $67,000 on April 1, 1997. 



1994 

($000's) 


1993 
($000's) 


2,428 

1,510 

718 


3,542 

1,579 

975 


4,656 


6,096 


57 


- 


468 


709 


5,181 


6,805 



PUBLIC ACCOUNTS, 1993-94 



209 



THE ONTARIO COMMUNICATIONS AUTHORITY 

Notes to Financial Statements 

March 31, 1994 



7. GOVERNMENT OPERATING GRANTS AND FUNDING 



Provincial 

Base grants: 
Ministry of Culture.Tourism and Recreation 
-Non-curriculum 
-Curriculum 



Grants deferred from prior year 

Grants deferred to future year (note 5) 

Social contract reduction (note 8) 

Transfer from prior year deferred Television Extension 
Northern Ontario grant to Capital Renewal Fund 



Programming project grants and funding: 
Ontario Legislative Assembly 
Ministry of Education and Training 
Others 

Funding deferred from prior year 
Funding deferred to future year (note 5) 



Total Provincial 



1994 
($000*s) 



1993 
($000's) 



44,195 


45,105 


14,519 


14,810 


58,714 * 


59,915 


3,542 


4,079 


(2,428) 


(3,542) 


0,263) 


- 


- 


(100) 


58,565 


60,352 


1,619 


1,459 


1,524 


1.524 


461 


461 


1,579 


1,982 


(1,510) 


(1.579) 


3,673 


3,847 


62,238 


64,199 



Federal 
Programming project grants and funding: 

Secretary of State 

Others 

Funding deferred to future year (note 5) 

Total Federal 

Total government grants and funding 



2,912 
576 
(57) 


2,433 
389 


3,431 
65,669 


2,822 
67,021 



'The confirmed base grants from the Ministry of Culture, Tourism and Recreation totalling $60,150,000 
(1993 - $61 ,380,000) include a Capital Renewal Fund grant of $1 ,436,000 (1993 - $1 ,465,000). 

8. SOCIAL CONTRACT REDUCTION 

The Authority was affected by the provincial social contract legislation. In the 1994 fiscal year, the Authority's 
base grant from the Ministry of Culture, Tourism and Recreation was reduced by $1 ,263,000. The resulting 
reduction in expenditure was achieved through a combination of wage freezes, unpaid leave, other workforce 
cost reductions and operating savings. 

The Authority has been advised that the social contract reduction amount will not be added back to the base 
operating grant in future years. 



210 



PUBLIC ACCOUNTS, 1993-94 



THE ONTARIO COMMUNICATIONS AUTHORITY 

Notes to Financial Statements 

March 31, 1994 

9. TVONTARIO GENERATED GROSS REVENUE AND COST OF GENERATED REVENUE 







1994 






1993 








($000's) 


Net 




($000's) 


Net 




Revenue 


Cost* 


Revenue 


Revenue 


Cost* 


Revenue 


Revenue qeneratinq 














Marketing sales 


4.198 


2,915 


1.283 


4.199 


3,168 


1.031 


Membership 


3.930 


1.929 


2,001 


3.549 


1,720 


1.829 


Corporate project underwriting* * 


2.622 


682 


1,940 


2.867 


602 


2.265 


Other income 


1.558 


59 


1,499 


1,233 


175 


1.058 




12.308 


5,585 


6,723 


1 1 ,848 


5,665 


6,183 


Cost recovery 














Home studies 


1,015 


965 


50 


1,073 


1,139 


(66) 


Video program sales and others 


448 


370 


78 


440 


737 


(297) 




1.463 


1.335 


128 


1,513 


1,876 


(363) 


Total 


13.771 
3d overhe< 


6.920 
ad costs. 


6.851 


13.361 


7,541 


5,820 


Costs include dedicated costs and allocat 












1994 


1993 












($000'S) 


($000's) 






Corporate project underwriting revenue: 














Revenue received in the year 






2,381 


2.526 






Revenue deferred from prior year 






709 


1,050 






Revenue deferred to future year (note 5) 






(468) 
2,622 


(709) 
2,867 







10. NETWORK ACTIVITIES 



English programming services 

French programming services 

Common services and support 

-Broadcast distribution and engineering 
-Advertising and promotion 
-Program production support 



1994 

($000's) 


1993 

($000' s) 


27,278 
18.213 


25,685 
16,661 


10,901 
3,256 
1,041 

60,689 


10,583 
3,562 
2,098 

58,589 



11. WORKFORCE REDUCTION PROGRAM 



In order to address projected funding shortfalls the Authority offered voluntary severence and 
early retirement packages to reduce the overall number of employees. The total expenses incurred 
in the current fiscal year related to the reduction program amounted to $491 ,000 (1993 - $1 .902,000). 



PUBLIC ACCOUNTS, 1993-94 211 



THE ONTARIO COMMUNICATIONS AUTHORITY 

Notes to Financial Statements 

March 31, 1994 



12. SPECIFIC CAPITAL GRANTS 



Health and safety 

jobsOntario 

Low format VTR 

Revenue deferred from prior year 

Revenue deferred to future year (note 5) 



13. PENSION PLANS 



1994 
($000's) 


1993 

($000's) 


500 
380 
278 
975 
(718) 


873 

1,884 
(975) 


1,415 


1,782 



The Authority has pension plans covering substantially all employees. The contributions by employees 
together with those made by the Authority are deposited with a trustee according to the terms of trie 
plans. Pensions at retirement are related to years of credited service and earnings. 

The most recent acturial valuation of the Authority's pension plans at July 1 , 1992 revealed a surplus 
of $3,273,000. 

The Authority's current year contribution was $324,000 (1993 - $273,000). 

14. COMMITMENTS 

The Authority has entered into leases covering transmission facilities, offices, warehouses and 
and equipment. Future lease payments are as follows: 

Year ending March 31 ($000's) 

1995 5,380 

1996 3,360 

1997 1,588 

1998 336 

1999 151 



10,815 
2000 and beyond 79 



Total future lease payments 1 0,894 



The lease on the Yonge Street location has been extended to August, 1 997 and the Authority is investigating 
space requirements thereafter. 

15. CHARITABLE STATUS 

The Authority has been approved by Revenue Canada as a registered charitable organization and may 
issue income tax receipts for contributions. 

16. INCOME TAXES 

As a Crown corporation of the Province of Ontario and a registered non-profit organization under 
the Income Tax Act, the Authority is exempt from income taxes. Accordingly, no provision for income 
taxes is made in the financial statements. 

17. COMPARATIVE FIGURES 

Certain comparative figures have been reclassified to conform with the 1994 presentation. 



212 PUBLIC ACCO i MS, 1993 94 

ONTARIO FINANCING AUTHORITY 
Responsibility for Financial Reporting 



The accompanying financial statements of the Ontario Financing Authority 
have been prepared in accordance with accounting principles generally accepted in 
Canada and are the responsibility of management. The preparation of financial 
statements necessarily involves the use of estimates based on management's judgement, 
particularly when transactions affecting the current accounting period cannot be finalized 
with certainty until future periods. The financial statements have been properly prepared 
within reasonable limits of materiality and in light of information available up to June 17, 
1994. 

Management maintains a system of internal controls designed to provide 
reasonable assurance that the assets are safeguarded and that reliable financial 
information is available on a timely basis. The system includes "formal policies and 
procedures and an organizational structure that provides for appropriate delegation of 
authority and segregation of responsibilities. An internal audit function independently 
evaluates the effectiveness of these internal controls on an ongoing basis and reports its 
findings to management and the Audit Committee of the Board of Directors. 

The Board of Directors, through the Audit Committee, is responsible for ensuring 
that management fulfils its responsibilities for financial reporting and internal controls. The 
Audit Committee meets periodically with management, the internal auditors and the 
external auditors to satisfy itself that each group has properly discharged its respective 
responsibility, and to review the financial statements before recommending approval by 
the Board of Directors. 

The financial statements have been examined by the Provincial Auditor. 

The Provincial Auditor's responsibility is to express an opinion on whether the financial 

statements are fairly presented in accordance with generally accepted accounting 

principles. The Auditor's Report, which appears on the following page, outlines the scope 

of the auditor's examination and opinion. 

On behalf of Management: 




QfxYr^ 



^ay-ftaufman John Madden 

Chair Chief Executive Officer 



PUBLIC ACCOUNTS, 1993-94 213 



Auditor's Report 



To the Ontario Financing Authority 
and to the Minister of Finance 



I have audited the balance sheet of the Ontario Financing Authority as at March 31, 1994 and 
the statements of net income and changes in financial position for the period from November 
15, 1993 (date of inception) to March 31, 1994. These financial statements are the 
responsibility of the Authority's management. My responsibility is to express an opinion on 
these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statement. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Authority as at March 31, 1994 and the results of its operations and the changes 
in its financial position for the period from November 15, 1993 (date of inception) to March 31, 
1994, in accordance with generally accepted accounting principles. 



<>Y)k /^fe> 



Toronto, Ontario Erik Peters, FCA 

June 17, 1994 Provincial Auditor 



214 



PUBLIC ACCOUNTS, 1993-94 



ONTARIO FINANCING AUTHORITY 

Balance Sheet 
as at March 31, 1994 

( in thousands of dollars ) 



Assets 

Current assets 

Cash 

Accounts receivable 

Receivable from the Province of Ontario 
Total current assets 
Loans receivable 



( note 2 ) 



14,567 

26,882 

2,045,698 

2.087,147 

83,842 

2,170,989 



Liabilities 








Current liabilities 








Accounts payable and accrued liabilities 




$ 


27,056 


Short term notes payable to the Province 


( note 4 i ) 




500 


Current portion of long term debt 


( note 3 ) 




1,450 


Funds on deposit 


( note 2 ) 




1,637,884 


Total current liabilities 




$ 


1,666,890 


Long term debt 








Due to the Province of Ontario 


( note 3 ) 




3,388 


Due to the Canada Pension Plan 


( note 3 ) 




79,021 


Funds on deposit 


( note 2 ) 




421,690 






$ 


2,170,989 



See accompanying notes to financial statements 



Approved on behalf of the Board : 





^CTN^kA 



John Ma4d( 
Director & CEO 



PUBLIC ACCOUNTS, 1993-94 



215 



ONTARIO FINANCING AUTHORITY 

Statement of Net Income 
for the period from November 15, 1993 
( the date of inception ) to March 31, 1994 



( in thousands of dollars ) 



Revenue 

Interest revenue 
Miscellaneous revenue 



40,625 
418 



Total Revenues 



41,043 



Expenditures 






Interest on short term debt 


$ 


-LL724 


Interest on long term debt 




19,193 


Salaries, wages and benefits 




5,173 


Administrative and general 




2,953 


Total Expenditures 


$ 


41,043 


Net Income 


$ 






See accompanying notes to financial statements 



216 



PI BLIC \< ( <>l Ms. 1993-94 



ONTARIO FINANCING AUTHORITY 

Statement of Changes in Financial Position 

for the period from November 15, 1993 
( the date of inception ) to March 31, 1994 



( in thousands of dollars ) 



C ash provided by (used In) 



Operating activities 

Net income for the period 

Adjustments to cash provided by operating activities 

Increase in accounts payable and accrued liabilities 

Increase in accounts receivable 



27.056 
(26,882) 



Net income adjusted for non cash items 



174 



Funds provided by operating activities 



174 



Financing activities 

Increase in funds on deposit 
Increase in indebtedness 



F unds provided by financing activities 



2.059,574 
84.359 



2,143,933 



Investing activities 

Increase in loans receivable 



(2,129,540) 



Funds used in investing activities 



(2.129,540) 



Net increase in cash during the period 
Cash at beginning of period 



14.567 



Cash at end of period 



14.56" 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1993-94 217 

ONTARIO FINANCING AUTHORITY 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

BACKGROUND 



The Ontario Financing Authority (the "Authority") was established on November 
15, 1993, under the authority of the Capital Investment Plan Act, (the "Act"). In 
accordance with the Act, the Authority's objects are : 

to assist public bodies and the Province of Ontario to borrow and invest 
money; 

• to develop and carry out financing programs, issue securities, manage cash, 
currency and other financial risks; 

• to provide such other financial services as are considered advantageous to the 
Province or any public body; and 

• to operate offices as provided under the Province Of Ontario Savings Office 
Act, as agent for the Minister of Finance. 

any additional objects as directed by the Lieutenant Governor in Council 

In accordance with the provisions of the Act, the Authority is incorporated under 
the laws of Ontario. The Authority is exempt from Federal and Provincial income 
taxes under section 149(1 )(d) of the Income Tax Act of Canada. 

SIGNIFICANT ACCOUNTING POLICY 



The financial statements are prepared in accordance with generally accepted 
accounting principles as prescribed by the Canadian Institute of Chartered 
Accountants. 



218 PUBLIC ACCOUNTS, 1993-94 

OM UUO FINANCING M iliomn 
NOTES It)I INANCIALS1 ITEMENTS 

March 31, IW4 

2. PROVINCE OF ONTARIO SAVINGS OFFICE (POSO) 

The operation of the Province of Ontario Savings Office (POSO) was transferred 
from the Province to the Authority at November 15, 1993. POSO accepts deposits 
from the general public which in turn are deposited with the Consolidated Revenue 
Fund of the Province. 

POSO balances on November 15, 1993 consisted of funds on deposit with the 
Province of $2,059 billion and an offsetting liability to POSO depositors. 

At March 31, 1994, funds on deposit comprised short-term deposits of $1.6 billion 
and long-term deposits of $0.4 billion. The average rate of interest paid to 
depositors for the period was 3.84%. 

Long-term funds on deposit with POSO (guaranteed investment certificates or 
'GIC's") at March 31, 1994 are as follows: 



Year ended 


Pri 


ncipal Maturing 




March 31 




(000's) 


Effective Interest Rate 


1996 


$ 


159,968 


7.005% 


1997 




128,277 


8.103% 


1998 




76,359 


7.307% 


1999 




57,086 


6.308% 


Total 


$ 


421,690 





ONTARIO MUNICIPAL IMPROVEMENT CORPORATION (OMIC) 

In accordance with the Capital Investment Plan Act, 1993, on November 15, 1993, 
the Ontario Municipal Improvement Corporation (OMIC) ceased to exist and its 
assets and liabilities were transferred to the Authority. OMIC received loans from 
the Canada Pension Plan (CPP) and the Province which it used to make loans to 
municipalities and school boards under the same terms as its debt. 

OMIC balances on November 15, 1993 consisted of total assets of $86.9 million (loans 
receivable from municipalities and school boards) and total liabilities of the same 
amount. 



P UBLIC ACCOUNTS, 1993-94 219 

ONTARIO FINANCING AUTHORITY 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

The terms of the debt due to CPP and the Province at March 31, 1994 are as 
follows: 



Year ended 


Principal Maturing 




March 31 


(000's) 


Effective Interest Rate 


1995 


1,450 


10.79% 


1996 


1,017 


11.42% 


1997 


462 


12.01% 


1998 


339 


12.61% 


1999 


333 


13.00% 


Total 1-5 


$ 3,601 




years 






6-25 years 


80.258 


9:66% 


Total 


$83,859 





4. RELATED PARTY TRANSACTIONS 

(i) The Province 

(a) On March 31, 1994, the Province advanced $500,000 to the Authority by way 
of promissory note. The note bears interest at the 90 day Province of Ontario 
Treasury Bill rate which is reset every 90 days (initial rate: 5.161%), and is 
repayable in whole or in part at any time provided the loan is fully repaid by 
January 31, 1996. 

(b) Certain start-up and administrative expenses have been absorbed by the 
Province. 



220 Pi BLIC \( col Ms. 1993-94 



OM \KIOI l\W( ING \t IHOKIM 
NOTES K) I IN \N< I \l SI Ml Ml MS 

March II. If*4 



ii) Other 



The following transactions, which are not reflected in these financial statements, 
were undertaken by the Authority during the period ended March 31, 1994: 

a) Capital Corporations 

The Province advanced funds totalling $640.4 million to the Authority who 
in turn advanced these funds to capital corporations as follows: 

Ontario Clean Water Agency $ 65,000,000 

Ontario Transportation Capital Corporation $238,000,000 

Ontario Realty Corporation $337,400,000 

$640,400,000 

The Province has made a commitment to ensure that the repayment of these 
obligations to the Authority are met. 

b) Universities, Colleges, School Boards and Hospitals (USH sector) 

The Province advanced $546.5 million to universities, colleges, school boards, 
and hospitals (the "USH" sector). The Authority, functioning as an 
intermediary for the administration of the funds advanced, will receive 
repayments from the USH sector and will in turn pass these on to the 
Province. 

Advances received as described in paragraph i & ii (a) were made under a credit 
facility of $1.6 billion made available to the Authority by the Province. 



5. PENSION PLAN 

The Authority will provide pension benefits for permanent employees through 
participation in two pension plans of the Ontario Public Service. Employees were 
formally transferred to the Authority on June 10, 1994. 



PUBLIC ACCOUNTS, 1993-94 



221 



PROVINCE OF ONTARIO SAVINGS OFFICE 



Balance Sheet 
as at March 31, 1994 



( in thousands of dollars ) 



Assets 



Approved: 



Director 




1994 



1993 



Current Assets 
Cash 

Accounts receivable 
Receivable from the Province of Ontario 



14,050 $ 4,177 

24,827 
2,045,698 2,063,497 



Liabilities 



$ 2,084,575 $ 2,067,674 



Current liabilities 

Accounts payable and accrued liabilities 

Balance due to depositors 
Total current liabilities 
Long term debt 

Balance due to depositors 



$ 25,001 $ 

1,637,884 1,710,456 



$ 1,662,885 $ 1,710,456 



421,690 



357,218 



2,084,575 



2,067,674 



222 



PI BLIC ACCOUNTS, 1993-94 



PROVINCE OF ONTARIO SAVINGS OFFICE 



Statement of Net Income 
for the year ended March 31, 1994 

( in thousands of dollars ) 



1994 



1993 



Assets 



Revenue 

Interest revenue 
Miscellaneous revenue 



$ 115,470 $ 138,029 

1,204 1,202 



116,674 



139,231 



Expenditures 

Interest on debt 

Salaries, wages and benefits 

Administrative and general 



Excess of revenue over expenditures 



93,580 $ 114,384 

8,765 8,554 

5,469 5,373 



$ 107,814 $ 128,311 

$ 8,860 $ 10,920 



Note : 



The operation of the Province of Ontario Savings Office (POSO) was transferred from 
the Province to the Ontario Financing Authority as at November 15, 1993. These 
supplementary schedules present the operations of POSO for the year ended March 31, 
1994 to provide a more meaningful comparison to prior years' results. The results of 
operations for POSO from November 15, 1993 to March 31, 1994 are included in the 
financial statements of the Ontario Financing Authority for the period ended March 
31, 1994. 



PUBLIC ACCOUNTS, 1993-94 223 



OTAB 



COFAM 



Ontario lYaining 
and Adjustment Board 
Conseil ontarien de 
formation et d'adaptation 
de la main-d'oeuvre 



Management's responsibility for financial reporting 

The accompanying financial statements of the Ontario Training and 
Adjustment Board (OTAB) are the responsibility of management and have 
been prepared in accordance with generally accepted accounting principles. 
The significant accounting policies followed by OTAB are described in the 
notes to the financial statements. The financial statements have been 
properly prepared in light of information available up to June 27, 1994. 
Information presented elsewhere in the annual report of OTAB is consistent 
with that as presented in the financial statements. 

Management maintains a system of internal controls designed to provide 
reasonable assurance that the assets of OTAB are safeguarded and that 
reliable financial information, in a form that is supportive of the attainment 
of OTAB's objectives, is available on a timely basis. The system includes 
formal policies and procedures and an organizational structure that 
provides for appropriate delegation of authority and segregation of 
responsibilities. 

The Board of Directors has appointed the Provincial Auditor of Ontario as 
the external auditor for OTAB. The Provincial Auditor has examined the 
financial statements of OTAB. His responsibility is to express his opinion as 
to whether the financial statements are fairly presented in accordance with 
generally accepted accounting principles. The auditor's report, which 
follows, outlines the scope of the examination and opinion. 

The Board of Directors, through its Finance and Audit Committee, is 
responsible for ensuring that management fulfill its responsibilities for 
financial reporting and internal controls. The Finance and Audit Committee 
meets regularly with management and periodically with the external auditor 
to satisfy itself that each has properly discharged its responsibility, and to 
review the financial statements before recommending approval by the Board 
of Directors. The external auditor has direct and full access to the Finance 
and Audit Committee and the Board of Directors with and without the 
presence of management, to discuss the audit and any findings as to the 
integrity of OTAB's financial reporting and the effectiveness of the system of 
internal controls. 

On behalf of Management: Dated June 27, 1994 





Sante Mauri Doug Holder 

Chief Executive Officer Chief Financial Officer 

(Acting Interim) 



224 PUBLIC ACCOUNTS, 1993-94 

Auditor's Report 

To the Membe r s of the ( Ontario I raining and Adjustment Board and to the 
Minister of Education and Training: 

I have audited the balance sheet of the ( >ntano Training and Adjustment 

Board as at March 31, L994and the statement of operations for the period 

from September 1, 1993 (date of ince p tion) to March 31, 1994. These financial 
statements are the responsibility of the Board's management My 
responsibility is to express an opinion on these financial statements based 
on my audit. 

I conducted my audit in accordance with generally accepted auditing 
standards. Those standards require that I plan and perform an audit to 
obtain reasonable assurance whether the financial statements are free of 
material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial 
statements. An audit also includes assessing the accounting principles used 
and significant estimates made by management, as well as evaluating the 
overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material 
respects, the financial position of the Board as at March 31, 1994, and the 
results of its operations for the period from September 1, 1993 (date of 
inception) to March 31, 1994 in accordance with generally accepted 
accounting principles. 



Toronto, Ontario 
June 27, 1994 



Erik Peters, FCA 
Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 



225 



FINANCIAL STATEMENTS 



Ontario Training and Adjustment Board 



BALANCE SHEET 




As at March 31, 


1994 




Assets 




$000's 


Cash 




30,758 


Accounts receivable 

Ministry of Education and Training 
Other 




4,964 
135 


Prepaid expenses 




4,494 


40,351 


Liabilities 


Accounts payable and accrued charges 




21,605 


Accumulated Excess of Revenue Over Expenditures 


Accumulated excess of revenue over expenditures 


18,746 


40,351 


See accompanying notes to financial statements. 




Cus^ 


^teTm- (^&%£<><fr?^ 




Don Green 
Co-Chair 


Glenn Pattinson 
Co-Chair 





226 



PI HI K \( ( <)l NTS, 1993-94 



( Mark) Training and Adjustment Board 



STATEMENT OF OPERATIONS 

For the Period From September 1, 1993 (dote of inception) to March 31, 1994 (Note 2) 



Revenues 



SOOO's 



Ministry oi Education and Training 
Other 



196,307 

269 



196,576 



Expenditures by Business Function (See Schedule 1) 



Employment preparation 

Apprenticeship 

Programs for employed workers 

Foundation skills training 

Adult training 

Adjustment programs 

Corporate functions 

Local Board development and support 



57,580 
37,388 
25,284 
21,447 
15,197 
14,443 
5,094 
1,397 



See accompanying notes to financial statements. 



177,830 



Excess of revenues over expenditures 



18,746 



Apprenticeship 
(21%) 



Employment 

preparation 

( 32% ) 



Local Board 

development 

and support 

( 1% ) 



Corporate functions 
( 3% ) 




Programs for 
employed workers 
( H% ) 



Foundation 
skills 
training 
( 12% ) 



Adult training 
(9%) 



Adjustment programs 
(8%) 



PUBLIC ACCOUNTS, 1993-94 



227 



Ontario Training and Adjustment Board 



SUMMARY OF PROGRAMS 
BY BUSINESS FUNCTION 



Employment preparation: 

includes FUTURES, Youth Employment Counselling Centres, Social Service 
Employment Program, Summer and Part-Time Employment Experience and 
jobsOntario Youth. 

Apprenticeship: 

includes all programs related to apprenticeship such as the Secondary 
School Workplace Apprenticeship Program and funding for in-school 
instruction. 

Programs for employed workers: 

include Ontario Skills Development Offices, Ontario Skills, Ontario Training 
Trust Funds and Sectoral Training agreements. 

Foundation skills training: 

includes Ontario Basic Skills and Special Support Allowances, Ontario Basic 
Skills in the Workplace, Multicultural Workplace Program, Ontario 
Community Literacy, Literacy Field Development and Support, Adult Basic 
Literacy /Numeracy and Labour Adjustment Preparatory Program. 

Adult training: 

includes funds transferred by OTAB to educators and trainers delivering 
training to clients sponsored by the Government of Canada, such as people 
receiving unemployment insurance. 

Adjustment programs: 

include Help Centres, TRANSITIONS and the Adjustment Advisory 
Program. 

Corporate functions: 

includes the OTAB Hotline and administrative activities for the agency such 
as policy development, communications and marketing, finance and human 
resources. 

Local Board development and support: 

includes support of Community Industrial Training Committees, reference 
groups and French Language Services Advisory Groups. 



228 



PIBLK \( ( Ol MS, 1993-94 



( >ntano Training ^nd Adjustment Board 



ANALYSIS OF EXPENDITURES 

For the Period From September 1, 1993 (date of inception) to March 31, 1994 ($0 


00's) Schedule 1 






Employment 
preparation 


Grants 

55,190 


Salaries 

and 

Benefits 

2,036 


Information 
Technology 

208 


Program 
Development 
and Delivery 

Services 

2 


Other 

144 


Total 

57,580 


Apprenticeship 


29,049 


6,171 




878 


427 


863 


37,388 


Programs for 
employed workers 


24,218 


837 




19 


40 


170 


25,284 


Foundation skills 
training 


20,442 


769 




50 


52 


134 


21,447 


Adult training 


15,197 












15,197 


Adjustment 
programs 


12,769 


1,063 




425 


15 


171 


14,443 


Corporate functions 




3,243 




543 


113 


1,195 


5,094 


Local Board 
development 
and support 


1,027 


266 




24 


9 


71 


1,397 




157,892 


14,385 




2,147 


658 


2,748 


177,830 


See accompanying 


notes to financial statements. 











PUBLIC ACCOUNTS, 1993-94 229 



Ontario Training and Adjustment Board 



NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 



The Ontario Training and Adjustment Board (OTAB) was established as a 
corporation without share capital on September 1, 1993 with the 
proclamation of the Ontario Training and Adjustment Board Act. 

OTAB is an agency of the Ontario government established to administer 
training and adjustment programs. OTAB develops policies and programs 
and funds the delivery of its services through a broad network of 
community-based delivery agents. 

Prior to the establishment of OTAB, these training and adjustment programs 
were administered by a number of government ministries. 

1. Significant Accounting Policies 

These financial statements are prepared in accordance with generally 
accepted accounting principles as prescribed by the Canadian Institute 
of Chartered Accountants. The significant accounting policies are 
summarized as follows: 

(a) Accrual Accounting 

Revenues are recorded in the period in which OTAB is entitled to 
receive them. Expenditures are recorded in the period incurred. 
Grants to delivery agents are based on contracts having various 
terms, conditions and periods of commitment. Payments are made 
either based on pre-approved budgets and cashflow forecasts with 
final settlements made once actual expenditures are known, or on 
claims submitted for actual expenditures incurred for services 
provided. 

• For programs with pre-approved budgets and cashflow 
forecasts, expenditures are recognized in the period in which 
services are to be provided, which generally coincides with the 
timing of payments made to program delivery agents. Final 
settlements are recorded in the year in which settlement is made. 

• For claims-based programs, expenditures are recognized in the 
period in which the services were performed. 

(b) Fixed Assets 

As is currently generally accepted for not-for-profit public sector 
entities, fixed assets are charged to expenditures in the period of 
acquisition. 

2. Initial Recognition of Expenditures on Transfer of Programs To OTAB 

The initial recognition of revenues and expenditures by OTAB occurred 
at the time when the Ministry of Education and Training ceased to 
recognize them. For salaries and benefits, the date was October 1, 1993. 
For program operating expenditures and grants, the date was November 
1, 1993. 



230 



PUBLIC ACCOUNTS, 1993-94 



Ontario Training and Adjustment Board 



NOTES TO FINANCIAL STATEMENTS 

Morch 31, 1994 



3. Sources Of Funding 

At the present time, almost all of OTAB's funding comes from the 
Province of Ontario through grants from the Ministry of Education and 
Training. 

The provincial government may order OTAB to pay into the 
Consolidated Revenue Fund any money that is surplus to OTAB's 
requirements. 

4. Service Agreements 

Certain services valued at approximately $2.5 million were provided at 
no cost to OTAB by the provincial government and are not reflected in 
the Statement of Operations. These services include internal audit, most 
building leases, some human resources services, and freedom of 
information co-ordination. 

5. Pension Plan 

OTAB provides pension benefits for all permanent employees through 
participation in the Public Service Pension Fund established by the 
Province of Ontario. OTAB's share of contributions to the Fund during 
the period was approximately $1,119 million and is included in Salaries 
and Benefits in Schedule 1: Analysis of Expenditures. This amount 
includes current contributions of approximately $802,000 and payments 
of approximately $317,000 required to cover OTAB's estimated 
unfunded liabilities based on an evaluation as at January 1, 1990. 

6. Commitments 

Some sectoral, training and adjustment programs commit OTAB under 
various contracts and conditions to expenditures of up to approximately 
$16.8 million in 1994/95 and $10.4 million in 1995/96. 



PUBLIC ACCOUNTS, 1993-94 231 

Ontario Transportation Capital Corporation 

RESPONSIBILITY FOR FINANCIAL REPORTING 



The accompanying financial statements were prepared by the Ontario 
Transportation Capital Corporation's (Corporation) management in accordance with 
generally accepted accounting principles in Canada and methods appropriate to 
the Corporation including, where applicable, amounts based on management's best 
estimates. Financial information contained elsewhere in the Annual Report 
conforms to these financial statements. 

Management is responsible for the preparation and presentation of these financial 
statements and all the financial information contained within this Annual Report. 

The Board of Directors appointed an Audit Committee composed of three directors 
who are not members of the Corporation's management. The Audit Committee is 
responsible for reviewing the annual financial statements and meeting with the 
Provincial Auditor to discuss his report. The Audit Committee reports the results 
of such review to the Corporation's Board of Directors. 

These financial statements have been audited by the Provincial Auditor as required 
by the Capital Investment Plan Act . The Provincial Auditor's report outlines the 
nature of his audit and expresses his opinion on the financial statements of the 
Corporation. 

The Board of Directors is responsible for ensuring that management fulfils its 
responsibility for financial reporting and is ultimately responsible for reviewing and 
approving the financial statements. 



June 2, 1994 



Chad McCleave, C.A. 
Chief Financial Officer 



232 PUBLIC ACCOUNTS, 1993-94 



Auditor's Report 



To the Ontario Transportation Capital Corporation, 
the Minister of Transportation 
and to the Minister of Finance 



I have audited the balance sheet of the Ontario Transportation Capital Corporation as at 
March 31, 1994 and the Statements oi operation and contributed surplus for the period from 
November 15, 1993 (date of inception) to March 31, 1994. These financial statements are the 
responsibility of the Corporation's management My responsibility is to express an opinion on 
these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31, 1994 and the results of its operations for the period 
from November 15, 1993 (date of inception) to March 31, 1994 in accordance with generally 
accepted accounting principles. 



£^r\ P^ 



Toronto, Ontario Erik Peters, FCA 

June 2, 1994 Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 233 



Ontario Transportation Capital Corporation 

Balance Sheet 

As at March 31, 1994 

(thousands of dollars) 



See Notes to Financial Statements 

directors: 

hair 
Director 




1994 



Assets 

Capital Assets (Note 2) 

Toll highway under construction $ 68,229 

Leasehold improvements - 

Non - toll highways 30,171 

$ 98,400 

Deferred Revenue (Note 3) $ 81 ,143 

Contributed Surplus (Note 3) $ 17,257 



$ 98,400 



234 PUBLIC ACCOUNTS, 1993-94 

Ontario Transportation Capital Corporation 

Statement of Operations 

For the period from November 15, 1993 (date of inception) to March 31, 1994 

(thousands of dollars) 



1994 



Revenues: 

Grants (Note 3) $139,600 

Expenses: 

Transit expenses (Note 3) $139,600 

Excess (deficiency) of revenues over expenditures $ 



See Notes to Financial Statements 



PUBLIC ACCOUNTS, 1993-94 235 

Ontario Transportation Capital Corporation 

Statement of Contributed Surplus 

For the period from November 15, 1993 (date of inception) to March 31, 1994 

(thousands of dollars) 

1994 



Contributed Surplus, beginning of period $ - 

Contribution restricted to the 

purchase of land (Note 3) 17,257 



Contributed Surplus, end of period 



See Notes to Financial Statements 



236 PI BLICACCOI NTS, 1993-94 



Ontario Transportation Capital Corporation 

Notes to Financial Statements 
March 31, 1994 
General 

The Ontario Transportation Capital Corporation (the "Corporation") was established on 
November 15, 1993 under the authority of the Capital Investment Plan Act (the "Act"). The 
Corporation is considered a not for profit entity. In accordance with the Act, the Corporation's 
objects are: 

i) to provide financing for transportation programs and projects; 

ii) to facilitate the development and implementation of these programs and projects as 

well as facilities and resources related to them; and 

in) any additional objects as directed by the Lieutenant Governor in Council. 

In accordance with the provisions of the Act, the Corporation is incorporated under the laws of 
Ontario. The Corporation is exempt from Federal and Provincial income taxes under section 
149(1 )(d) of the Income Tax Act of Canada. 

1. Significant Accounting Policies 

These financial statements are prepared in accordance with generally accepted accounting 
principles as prescribed by the Canadian Institute of Chartered Accountants. Included below 
are those accounting policies which are of significance to the Corporation including those 
selected from acceptable alternatives. 

a) Capital Assets 

i) Toll highway under construction 

Toll highway under construction is stated at cost. 

The cost of toll highway under construction includes direct construction or 
development costs (such as material and labour) and overhead costs directly 
attributable to the construction or development activity. 



ii) Leasehold improvements - non-toll highways 

The Corporation leases a number of non - toll highways from the Province 
for a nominal amount of $1. The Corporation treats any betterment to these 
highways as leasehold improvements. The Corporation has authorized the 
Province under a licensing agreement to use these highways as public 
highways. 

Leasehold improvements associated with those leased highways are stated 
at cost and amortized over the lease term of 25 years on a straight line 
basis. Cost includes direct construction or development costs (such as 
material and labour) and overhead costs directly attributable to the 
betterment of the leased highway. 



PUBLIC ACCOUNTS, 1993-94 237 

Ontario Transportation Capital Corporation 

Notes to Financial Statements 
March 31, 1994 
b) Restricted Contributions 

Restricted contributions related to expenses of the current period are recognized 
as revenue in the current period. 

Contributions that are restricted for the purchase of capital assets that will be 
amortized, are deferred and are recognized as revenue on the same basis as 
the related amortization expense. 

Contributions that are restricted for the purchase of capital assets that will not be 
amortized are recognized as an increase in contributed surplus. 

Capital ASSetS (thousand ol dollars) 

Toll highway under construction 

Cost 

Development costs $50,972 

Land costs $17,257 



$68,229 



Leasehold improvements - non-toll highways 



Net 
Accumulated Book 

Costs Depreciation Value 

Leasehold improvements $30,171 $- $30,171 

3. Related Party transactions: 

On March 30, 1994, the Corporation entered into a debenture agreement to borrow $238 
million from the Ontario Financing Authority, an agency of the Province of Ontario (Province), 
bearing interest at the rate of 9.08% per annum. Under an agreement between the 
Corporation and the Province, the Province shall ensure that all related scheduled principal 
and interest payments will be fully funded through own source revenue dedication or repaid 
from payments received from allocations to the Corporation. As a result, the Province has 
essentially assumed the obligation and as such the proceeds received as a result of the 
debentures and associated loan agreements have not been recorded as a liability. 

The proceeds received under the debentures were restricted for the purposes of the purchase 
of capital assets and the payment of capital grants to transit authorities. 

The portion of the proceeds that relates to the acquisition of depreciable capital assets, $81.1 
million, has been recorded as deferred revenue and will be amortized on the same basis as 
the amortization expense related to the acquired capital assets. The portion of the proceeds 
that relates to capital assets which will not be amortized, $17.3 million of land, has been 
recorded as contributed surplus. The remaining portion of the proceeds, $139.6 million, 
relates to the capital funding of transit authorities and has been recognized as revenue in the 
current period. 

Administrative costs for the start-up period have been absorbed by the Province without 
charge to the Corporation. 



238 PUBLIC ACCOUN TS. 1993-94 

Ontario Transportation Capital Corporation 

Notes to Financial Statements 
March 31, 1994 
4. SUBSEQUENT EVENTS 

On May 1 1, 1994 the Corporation entered into an agreement with a consortium of contractors 
to develop, design and build Highway 407 for a guaranteed maximum price of $929.8 million. 
Highway 407 will be the Province's first all electronic toll highway. New Highway 407 
construction will begin immediately, the agreement calls for the consortium to complete the 
project in two stages: Highway 410 to Highway 404 by 1996, and Highway 403 to Highway 48 
by 1998. The Corporation will arrange to fund the project, to be paid for by tolls that will be 
collected starting in 1996. 



In the May 5, 1994 Budget, the Ontario Government announced it will be dedicating certain 
transportation-related revenue sources to the Corporation in recognition of the need for 
ongoing investment in non-toll public transportation systems upkeep. The required 
amendments to the Public Transportation and Highway Improvement Act and the Financial 
Administration Act will be introduced. 



PUBLIC ACCOUNTS, 1993-94 239 



AUDITORS' REPORT 



To the St. Lawrence Parks Commission, 

the Minister of Culture, Tourism and Recreation, 

and the Provincial Auditor 

Pursuant to the St Lawrence Parks Commission Act which provides that the St. 
Lawrence Parks Commission, an agency of the Crown, shall be audited by the 
Provincial Auditor or an auditor designated by the Lieutenant Governor in Council, 
we have audited the statement of receipts and expenditures of The St Lawrence 
Parks Commission for the year ended March 31, 1994. This financial statement 
is the responsibility of the Commission's management Our responsibility is to 
express an opinion on this financial statement based on our audit 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statement is free of material misstatement An audit 
includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statement An audit also includes assessing the 
accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation. 

In our opinion, this financial statement presents fairly, in all material respects, the 
Commission's receipts and expenditures for the year ended March 31, 1994, in 
accordance with the accounting policies described in note 1 to the financial 
statement 



Ottawa, Canada, v 

June 30, 1994. Chartered Accountants 



240 



PI BUCACCOl MS. L993-M 



The St. Lawrence Parks Commission 



STATEMENT OF RECEIPTS AND EXPENDITURES 



For the year ended March 3 1 



1994 
S 



1993 

S 



1000'sJ 



(OOCsJ 



Receipts 

Entrance fees 

Campsite permits 

Manna docking and storage 

Sale of souvenirs, merchandise, food, etc. 

Concession rentals 

Golf equipment rentals 

Miscellaneous 

Recovery of prior year GST 



392 

561 

70 

342 

192 

98 

18 



2,296 

511 

56 

1,322 

165 

84 

3 

32 



4,673 



4 T 469 



Operating expenditures 

Salaries, wages and benefits 

Transportatioo and communication 

Services 

Supplies and equipment 

Grants to municipalities in lieu of taxes 



9,901 

175 

1,115 

2,232 
21 



10,902 

263 

1,126 

2,042 

21 



13,444 



14,354 



Excess of operating expenditures over receipts 



8,771 



9,835 



Capital expenditures 

Acquisitionyconstruction of physical assets 
Major repairs of structures/facilities 
Major repairs of machinery/equipment 



1,093 


1,598 


445 


402 


531 


321 



2,069 



2,321 



Excess of total expenditures over receipts 



10,840 



12,206 



See accompanying notes 



On behalf of the Board: 




PUBLIC ACCOUNTS, 1993-94 241 

The St Lawrence Parks Commission 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

1. SIGNIFICANT ACCOUNTING POLICIES 
Basis of Accounting 

In these financial statements, the Commission uses the cash basis of accounting which reflects 
disbursements and charges processed by the Ministry of Culture, Tourism and Recreation (the 
"Ministry"). Expenditure activity is modified to allow an additional 30 days to pay for goods and 
services pertaining to the fiscal year just ended. Approximately $318,000 of invoices not paid by 
the Ministry within 30 days are not reflected in these financial statements. The Commission is 
negotiating with the Ministry to have the amount reimbursed in 1994-1995. 

Fixed assets 

Expenditures for fixed assets are written off in the year of acquisition. 
GST 

The adopted accounting policies require that the Commission report refunds relating to the prior 
year as revenues and refunds relating to the current year as a recovery against current expenditures. 

2. RECEIPTS 

Receipts are deposited in the Consolidated Revenue Fund of the Province of Ontario. 

3. EXPENDITURES 

Expenditures are paid out of moneys appropriated therefore by the Legislature of the Province of 
Ontario. 

4. PENSION PLAN 

The Commission provides pension benefits for substantially all its permanent and some seasonal 
employees through participation in the Public Service Pension Fund established by the Province 
of Ontario. The Commission's share of contributions to the Fund during the year was $628,000 
(1993 - $507,000) and is included in salaries, wages and benefits in the Statement of Receipts and 
Expenditures. This amount includes current contributions and additional payments required to 
cover the Commission's share of the Fund's estimated unfunded liabilities on 1st January 1990. 
The year over year increase is caused primarily by pension contributions for the period January to 
March 1993 which were made in fiscal 1993-1994. 

5. REMUNERATION OF APPOINTEES 

Total remuneration of members of the Commission was $28,000 (1993 - $32,000). 



242 PUBLIC ACCOUNTS, 1993-94 

The St. Lawrence Parks Commission 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1994 

6. MINISTRY CHARGES 

During February, the Ministry of Culture, Tourism and Recreation processed a journal entry 
charging the Commission $650,000 for the Bead Hill Site. These financial statements do not 
reflect this transaction as the Ministry advised that the Bead Hill Acquisition expenditure was 
incorrectly coded to the Commission. 

7. LEGISLATION 

Legislation has been passed that will change the financial and fee setting authority of the 
Commission effective April 1, 1994. 



TRUSTS AND OTHER 



244 PUBLIC ACCOI MS. 1993-94 



Auditors' Report 



To the Assistant Deputy Attorney General, 
Finance and Administration Division 



We have audited the balance sheet of Accountant of the Ontario Court (General Division) as at 
March 31, 1994 and the statement of operations and capital reserve account for the year then 
ended. These financial statements are the responsibility of the Organization's management. Our 
responsibility is to express an opinion on these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those standards 
require that we plan and perform an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the financial statements. An audit also includes assessing 
the accounting principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position 
of the Organization as at March 31, 1994 and the results of its operations for the year then ended in 
accordance with the accounting policies described in the summary of significant accounting 
policies. 



ADo d^u^rf^ (Jc^^o^A. 



Chartered Accountants 

Markham, Ontario 
June 15, 1994 



PUBLIC ACCOUNTS, 1993-94 



245 



Accountant of the Ontario Court 
(General Division) 

Balance Sheet 



March 31 



1994 



1993 



Assets 



(000'S) 



(000's) 



Investments, at cost (market value 

$477,126; 1 993 - $473,472) (Schedule) 



474,682 $ 461,828 



Liabilities and Capital Reserve Account 

Liabilities 

Bank Indebtedness 
Suits and matters (Note 1) 
Land titles funds (Note 2) 
Other 



$ 2,673 $ 


3,582 


440,258 


418,808 


1,642 


1,872 


18 


9 



444,591 



424,271 



Capital reserve account 



30,091 



37,557 



474,682 $ 461,828 



Approved: 




Accountant of the Ontario Court (General Djwstatff" 



The accompanying summary of significant accounting policies and notes are an integral part of these financial statements. 



246 



PUBLIC ACCOl NTS, 1993-94 



Accountant of the Ontario Court 

(General Division) 

Statement of Operations and Capital Reserve Account 



For the year ended March 31 



1994 



1993 



(000's) 



(000's) 



Income 

Interest 



31,963 $ 



34,033 



Expenditure 

Interest 
Administrative 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Excess of income over expenditure 
Capital reserve account, beginning of year 

Gain (loss) on sale of investments 

Transfers to Consolidated Revenue Fund (Note 3) 



24,831 



30,256 



399 


320 


83 


60 


12 


8 


113 


82 


19 


26 



25,457 


30,752 


6,506 
37,557 


3,281 
34,346 


44,063 


37,627 


(272) 
(13,700) 


(70] 


(13,972) (70; 



Capital reserve account, end of year 



30,091 $ 



37,557 



The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 



PUBLIC ACCOUNTS, 1993-94 



247 



Accountant of the Ontario Court 
(General Division) 

Summary of Significant Accounting Policies 



March 31. 1994 



Nature of Business 



The office of the Accountant of the Ontario Court (General 
Division) is the depository for most funds, mortgages and 
securities which are paid into the Ontario Court (General 
Division). Such funds are received and disbursed or 
released pursuant to judgments and orders of the court, 
and in accordance with the Courts of Justice Act, 1984 and 
other relevant statutes. 



Basis of Accounting 



Foreign Currency Translation 



The financial statements have been prepared by 
management using the modified cash basis of accounting. 
Under this modified cash basis, interest income on 
investments is recorded when received rather than as 
earned on the accrual basis. 

Foreign currency accounts are translated to Canadian 
dollars as follows: 



Investments 



Capital Assets 



At the transaction date, each asset, liability, revenue or 
expense is translated into Canadian dollars by the use of 
the exchange rate in effect at that date. At the year end 
date, monetary assets and liabilities are translated Into 
Canadian dollars by using the exchange rate in effect at 
that date and the resulting foreign exchange gains and 
losses are included in income in the current period. 

Funds are invested in income producing securities. The 
securities are recorded at cost, with gains and losses on 
the sale of investments recognized in the capital reserve 
account on a first-in, first-out basis. 

Items of a capital nature are charged to operations in the 
year of acquisition. 



248 



l»l BLIC \( < <>l MS. 1993-94 



Accountant of the Ontario Court 

(General Division) 

Notes to Financial Statements 



March 31, 1994 



1. Surts and Matters 

These accounts, vested in the Accountant, represent the undisbursed balances of funds paid 
into the Ontario Court (General Division) on behalf of minors and pursuant to judgments and 
orders under various statutes. Transactions in these accounts during the year were: 



1994 



1993 



Balance, beginning of year 
Funds paid in, including interest 
Disbursements, including interest 



Balance, end of year 



$ 


(OOO's) 

418,808 $ 
159,285 
(137,835) 


(OOO's) 

400,901 

165,010 

(147,103) 


$ 


440,258 $ 


418,808 



2. Land Titles Funds 

The Land Titles Funds have been established for the indemnity of persons who may be 
wrongfully deprived of land and some estate or interest therein by reason of the land being 
brought under the Land Registry Act or by reason of some other person being registered as 
owner through fraud, or by reason of a misdescription, omission or other error in a certificate of 
ownership of land or of a charge or in entry on the registry. 

The funds bear interest generally at 5% per annum. 



3. Transfers to Consolidated Revenue Fund 

During the fiscal year 1993/1994 the Province of Ontario initiated plans to generate non-tax 
revenues and control expenditures. As a result of these plans, the Accountant of the Ontario 
Court was required to contribute a total of $1,700,000 through the Ministry of the Attorney 
General into the Consolidated Revenue Fund of the Province. 



In addition, the Accountant of the Ontario Court (General Division) contributed $12,000,000 to 
the Consolidated Revenue Fund to fund a special Ministry of the Attorney General initiative 
Under this initiative an additional amount of $13,000,000 is required to be contributed during the 
fiscal year 1994-1995. 



PUBLIC ACCOUNTS, 1993-94 249 

Accountant of the Ontario Court 
(General Division) 

Notes to Financial Statements 



March 31. 1994 



4. Other Securities 

Other securities consist of bonds issued by various provincial agencies, Canadian municipalities 
and chartered banks. 



5. Short Term Investments 

Short term investments include bonds, bank instruments and deposits maturing within one year. 



6. Mortgages and Securities In Trust 

The Accountant also acts as custodian of mortgages in the amount of $428,086 (1993 - 
$1 ,841 ,229) and miscellaneous securities and documents having a recorded value of $2,647,209 
(1993 - $2,154,459). These amounts are not reflected in the financial statements. 



7. Pension Plan 

The Accountant of the Ontario Court (General Division) provides pension benefits for its 
permanent employees through participation in the Public Service Pension Fund established by 
the Province of Ontario. The Accountant's share of contributions to the Fund during the year 
was $26,000 (1993 - $17,630) and is included in employee benefits in the Statement of 
Operations and Capital Reserve Account. This amount includes current contributions and 
additional payments required to cover the Agency's share of the Fund's estimated unfunded 
liabilities on January 1 , 1990. These additional payments will continue over the next 36 years. 



250 



PUBLIC ACCOUNTS, 1993-94 



Accountant of the Ontario Court 
(General Division) 

Schedule of Investments 



March 31, 1994 



Par Value 



Cost 



Value 





(000's) 


(000's) 


(000's) 


Long term investments 








Bonds 








Government of Canada 


$ 32,476 $ 


32,792 $ 


32,769 


Province of Ontario 


6,300 


6,253 


6,252 


Ontario Hydro 


12,575 


11,874 


12,754 


Province of: 








British Columbia 


2,000 


2,106 


2,051 


Manitoba 


2,000 


1,971 


2,072 


Saskatchewan 


10,200 


9,671 


10,214 


Quebec 


3,000 


2,972 


3,110 


Alberta 


7,000 


7,012 


6,959 


New Brunswick 


3,000 


3,018 


3,144 


Newfoundland 


880 


876 


919 




79,431 


78,545 


80,244 


Less: Bonds maturing within one year 


(15,676) 


(15,070) 


(15,972) 




63,755 


63,475 


64,272 


Other securities, maturing after one 








year (Note 4) 


23,691 


24,157 


22,129 




87,446 


87,632 


86,401 


Short term investments (Note 5) 








Total securities 


412,955 


396,137 


396,882 


Less: Maturing after one year 


(23,691) 


(24,157) 


(22,129) 




389,264 


371,980 


374,753 


Current maturities of bonds 


15,676 


15,070 


15,972 




404,940 


387,050 


390,725 


Total investments 


$ 492,386 $ 


474,682 $ 


477,126 



PUBLIC ACCOUNTS, 1993-94 251 



AUDITORS' REPORT 



To the Directors of the Ontario Pension Board: 



We have audited the statements of net assets available for benefits of the Ontario Pension 
Board as at December 31,1 993 and December 31,1 992 and the statements of changes in net assets 
available for benefits for the years then ended. These financial statements are the responsibility of 
the Board's management. Our responsibility is to express an opinion on these financial statements 
based on our audit. 

We conducted our audits in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management as well as 
evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the Board as at December 31, 1993 and December 31, 1992 and the results of its 
operations and the changes in its financial position for the years then ended in accordance with 
generally accepted accounting principles. 



£^-*^ *- Mr ^ 



Toronto, Ontario 

February 8, 1994 Chartered Accountants 



252 PUBLIC ACCOUNTS, 1993-94 

ONI \KK) PI NSION UO\KI) 

ACTUARIES' OPINION 



To the Directors of the Ontario Pension Hoard: 



We have prepared the initial actuarial valuation of the Plan as of January 1, 1990, as described 
in Note 8 of these financial statements. We have also determined the estimated actuarial liability 
arising from the Factor 80 early retirement program as described in Note 9 of these financial 
statements. 

We hereby certify that, in our opinion: 

• the data provided to us by the Board are sufficient and reliable for the purposes of our 
valuations; 

• the actuarial assumptions used are appropriate for the purposes of the valuations of the Plan; 

the methods employed are consistent with sound principles established by precedent or by 
common usage within the actuarial profession, are appropriate for the purposes of the 
valuations and are consistent with the requirements of the Pension Benefits Act and the Public 
Service Pension Act; 

• the valuations have been prepared and our opinions given, in accordance with generally 
accepted actuarial practice. 




Harold M. Nudelman, F.S.A., F.C.I.A. Michael D. Banks, F.I.A., F.C.I.A. 



wiluam m. mi:rcf:r LIMITED 
February 1 1, 1994 



PUBLIC ACCOUNTS, 1993-94 253 

ONTARIO PENSION BOARD 

STATEMENT OF NET ASSETS 
AVAILABLE FOR BENEFITS 



As at December 31 

(in thousands of dollars) 1993 1992 

ASSETS 

Investments (Note 4) 
Accrued Income 
Contributions Receivable 
Fixed Assets (Note 5) 
Other Assets 



Total Assets 11,745,542 10,259,236 



$ 11,186,497 


$ 9,775,735 


429,674 


413,667 


125,774 


66,454 


2,885 


2,889 


712 


491 



LIABILITIES 



Income Tax Withheld on Pension Payments 
Accounts Payable and Accrued Charges 


6,933 
5,556 


5,202 
4,042 


Total Liabilities 


12,489 


9,244 


NET ASSETS AVAILABLE FOR BENEFITS 


$ 11,733,053 


$ 10,249,992 



See accompanying notes 



Approved on behalf of the Board: 



oW^i^--^^^^^ ^O^Ay^O J "^^y 



William H. Somerville Kathryn A. Bouey 

Director Director 



254 



PUBLIC ACCOUNTS, 1993-94 



ONI UUO PENSION BOARD 

STATEMENT OF CHANGES IN NET ASSETS 
AVAILABLE FOR BENEFITS 



For Years Ended December 31 
( in thousands of dollars) 



1993 



992 



INCREASE IN NET ASSETS 

Net Investment Income (Note 6) $ 1,086,946 

Unrealized increase in market value of investments 258,728 

( ontributions (Note 7) 694,906 



$ 965,951 

45,937 

731,351 



Increase in net assets 



2,040,580 



1,743,239 



DECREASE IN NET ASSETS 

Pensions paid 

Termination payments and transfers 

Operating expenses (Note 1 1 ) 



513,814 462,320 

31,578 45,514 

12,127 11,388 



Decrease in net assets 



557,519 



519,222 



TOTAL INCREASE FOR THE YEAR 



1,483,061 



1,224,017 



NET ASSETS AT BEGINNING OF YEAR 



10,249,992 



9,025,975 



NET ASSETS AT END OF YEAR 



$11,733,053 



$ 10,249.992 



Sec accompanying notes 



PUBLIC ACCOUNTS, 1993-94 255 

ONTARIO PENSION BOARD 

NOTES TO THE FINANCIAL STATEMENTS 

December 31, 1993 



1. PUBLIC SERVICE PENSION ACT 

Effective January 1, 1990, the Province of Ontario enacted the Public Service Pension Act, 1990 (the 
Act) to govern the pension plan of the civil servants of the Province. The terms of the pension plan 
(the Plan) are stated in Schedule 1 to the Act. The Ontario Pension Board (the Board), formerly the 
Public Service Pension Board, is the administrator of the Plan. 



2, DESCRIPTION OF PLAN 

The following is a brief description of the Plan. For more complete information, reference should be 
made to the Act. 

a) General 

The Plan is a contributory defined benefit pension plan and membership is mandatory for most 
employees who satisfy the eligibility requirements provided in the Act. Under the Plan, 
contributions are made by the members and the employers. The Plan is registered under the 
Pension Benefits Act of Ontario, registration number C-667/2 and the Income Tax Act (Canada), 
registration number 0208777. 

b) Contributions 

The plan is integrated with the Canada Pension Plan (CPP). Member contributions are 6.2% of 
salary which is subject to CPP deductions and 8% on the balance of salary. The employers 
contribute matching amounts. 

Ontario Provincial Police members are required to contribute to the Plan an additional 2% of 
salary which is matched by the employer. 

c) Pensions 

A pension is payable at age 65 based on the number of years of credit in the Plan, the average 
salary during the best consecutive 60 month period less an offset for amounts received under the 
Canada Pension Plan. An unreduced pension can be received before age 65 if the member's age 
and service credit total 90 or when the member reaches age 60 and has 20 or more years of credit. 

Ontario Provincial Police members are eligible for an unreduced pension after attaining age 50 
with 30 years of credit. 

d) Death Benefits 

Amounts may be payable to a surviving eligible spouse or eligible children, a designated 
beneficiary or the member's or pensioner's estate on the death of a member or a pensioner. The 
benefit may take the form of an immediate or deferred pension and/or a lump sum payment. 



256 PUBLIC ACCOUNTS, 1993-94 

ONTARIO PENSION hoard 
Notes to the I inaruiul Stotements (continued) 



e) Disability Pensions 

Based on mftffing all eligibility criteria, a pension may be available to members with a minimum 
of 10 years ol credit m (he Plan. The amount of the disability pension is dependent on credit and 
avenge salary. 

f) Termination Payments 

Members terminating employment before age 55 who are eligible for a deferred pension may 
transfer the commuted value of" the pension to a locked-in registered retirement savings plan, to 
another pension plan or may purchase a life annuity. 

g) Escalation of Benefits 

Pension benefits are indexed to inflation based on the Consumer Price Index to a maximum of 
8%. Any inflation above 8% is applied to the pension in subsequent years when the adjustment 
is less than 8%. 



3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

a) Basis of Presentation 

The financial statements are prepared in accordance with generally accepted accounting principles 
and present the position of the Plan as a separate entity independent of the employers and plan 
members. 

b) Investments 

Traded investments are stated at market value based on year end market prices. Short-term 
investments are carried at amortized cost. Non-traded investments comprised of the Special 
Province of Ontario debentures are recorded at face value (see Note 4). Gains and losses on the 
disposal of investments are credited or charged to investment income. 

c) Contributions 

Contributions from members and employers which are due at year end are recorded as receivable. 
Contributions and matching contributions from purchases of credit for prior employment and 
transfers are recorded when cash is received. 

Interim payments from the Province are recorded in the year in which they are received. 

d) Pensions 

Payments of pensions, refunds and transfers are recorded in the year in which they are made. 

e) Fixed Assets 

Fixed assets are carried at cost less accumulated depreciation. Depreciation is provided on a 
straight-line basis over the estimated useful lives of the fixed assets as follows: 

Computer equipment 5 years 

leasehold improvements 10 years 

Furniture and fixtures 10 years 



PUBLIC ACCOUNTS, 1993-94 



257 



ONTARIO PENSION BOARD 

Notes to the Financial Statements (continued) 



f) Foreign Currency Translation 

Foreign currency transactions are translated into Canadian dollars at the rates of exchange 
prevailing at the dates of the transactions. 

The market value of investments and cash balances denominated in foreign currencies are 
translated at the rates in effect at year end. The resulting unrealized gain or loss is included in 
the statement of changes in net assets available for benefits. 



4. INVESTMENTS 



1993 



1992 







Market 




Market 




(in thousands of dollars) 




Value 


Cost 


Value 


Cost 


Canadian 












Cash and short term investments 


$ 


648,047 


$ 647,896 $ 


359,764 $ 


359,271 


Bonds 




2,381,094 


2,253,081 


2,282,396 


2,247,239 


Equities 




462,172 


394,683 


227,851 


229,278 


Canadian Traded Investments 




3,491,313 


3,295,660 


2,870,011 


2,835,788 


Foreign 












Cash and short term investments 




117,333 


117,794 


30,656 


30,731 


Bonds 




403,377 


390,788 


85,839 


87,570 


Equities 




1,213,019 


1,008,392 


712,621 


592,681 


Foreign Traded Investments 




1,733,729 


1,516,974 


829,116 


710,982 


Special Province of Ontario 












Debentures 




5,961,455 


5,961,455 


6,076,608 


6,076,608 


TOTAL INVESTMENTS 


$ 11,186,497 


$ 10,774,089 $ 


9,775,735 $ 


9,623,378 



While the estimated market value of the Special Province of Ontario debentures is $8,226 billion as 
at December 31, 1993, they are recorded at face value of $5,961 billion. The estimated market value 
is determined by discounting cash flows based on year end market yields of comparable bonds. 

There are currently 36 Special Province of Ontario debentures maturing over the next 21 years with 
a weighted average interest rate of 1 1.39%. 



258 



PUBLIC ACCOUNTS, L993-94 



DM XRIOIM NMON H()\KD 

/Votes Co r//r Financial Statements (continued) 
5. FIXED ASSETS 



i in thousand! of dollan) 


Cost 


1993 
Accumulated 
Depreciation 


Net 


1992 
Net 


Computer equipment 
Leasehold improvements 
Furniture and Fixtures 

TOTAL FIXED ASSETS 


$ 2,432 

1,464 

656 

$ 4,552 


$ 1,036 
439 
192 

$ 1,667 


$ 1,396 

1,025 

464 

$ 2,885 


$ 1,215 
1,152 

522 

$ 2,889 



6. NET INVESTMENT INCOME 

(in thousands of dollars) 



1993 



1992 



Interest Income 

Special Province of Ontario Debentures 
Cash and short term investments: 

Canadian 

Foreign 



Bonds: 



Canadian 
Foreign 



Total Interest Income 



fc 684,000 


$ 695,291 


23,859 

3,247 


26,650 
696 


188,801 
18,205 


164,470 
2,845 



918,112 



889,952 



Dividend Income 

Canadian 
Foreign 

Total Dividend Income 



9,950 
25,012 



34,962 



6,514 
15,418 



1,932 



Realized gain on investments 



140,096 



57.783 



Total Investment Income 

Investment management and custodial fees 



,093,170 

(6,224) 



969,667 
(3,716) 



NET INVESTMENT INCOME 



$ 1,086,946 



$ 965.951 



PUBLIC ACCOUNTS, 1993-94 



259 



ONTARIO PENSION BOARD 

Notes to the Financial Statements (continued) 

7. CONTRIBUTIONS 

(in thousands of dollars) 



1993 



1992 



Members 










Current service 


$ 


268,481 


$ 


271,688 


Prior Service 




10348 

278,829 




11,198 

282,886 


Employers 










Current service 




282,461 




294,420 


Prior service 




10,231 




9,427 


Interest 




1,166 






Interim payments received on account of 










unfunded liability 




115,504 
409,362 




127,551 
431,398 


Transfers from other plans 




6,715 




17,067 


TOTAL CONTRIBUTIONS 


$ 


694,906 


$ 


731,351 



8. OBLIGATIONS FOR PENSION BENEFITS 



In accordance with the Act, an initial actuarial valuation of the Plan was completed by the Board's 
actuaries, William M. Mercer Ltd., as at January 1, 1990 which was subsequently approved by the 
Chair of the Management Board of Cabinet and the Treasurer of Ontario and filed with the Pension 
Commission of Ontario and Revenue Canada. This valuation disclosed an initial unfunded actuarial 
liability of $2,494 billion as at January 1, 1990 based on a liability of $11,349 billion from which 
assets of $8,855 billion were deducted. The Province is required to fund the initial unfunded liability 
by monthly payments over 40 years. These monthly payments are estimated as a constant percentage 
of projected future earnings of members. Due to this method, the initial unfunded liability will 
steadily increase until 2014 before declining and being eliminated in the year 2030. 

A full actuarial valuation is required every three years. The December 31, 1992 valuation is in 
progress. Once the valuation has been approved and filed, the unfunded liability payment schedule 
will be revised. The Board's actuaries have produced an estimate of the actuarial obligation as at 
December 31, 1993 by projecting the January 1, 1990 amounts over 48 months as follows: 

(in thousands of dollars) 



Actuarial present value of accrued pension 

obligations at January 1, 1990 
Interest on accrued benefits 
Benefits accrued 
Benefits paid 



$ 11,348,962 
4,138,661 
2,240,671 

(2,079,355) 



Actuarial present value of estimated pension 

obligations at December 31, 1993 $ 15,648,939 



260 R BLIC \( ( 01 ms. 1993-94 



DM \KK) PENSION liO \KI) 

Votes to the Financial Statements (continued) 



11k- estimated actuarial value oi the assets as ai Decembei H, i ( '*^ is SI 2.754 billion which when 
compared to the actuarial obligations, results in an unfunded liabilit) oi S 2 . h ( > *s billion. 

l ho foregoing method is the method of valuation required under the Act and it is this method upon 

which funding decisions must be based. However, the Board is required to report under the reporting 
Standard set b) the Canadian Institute oi Chartered Accountants which requires that rx 
obligations be calculated using besl estimate assumptions and the projected benefit method pro -rated 

(Mi services. Hiis reporting standard provides some comparability for financial reporting. Using this 

method the present value Ol estimated pension obligations would be $15,158 billion rather than 
$15,649 billion at December 31, 1993. 



9. FACTOR 80 EARLY RETIREMENT PROGRAM 

Between June 2, 1993 and September 15, 1993, the Public Service Pension Plan (the Plan) was 
amended to include a provision for an enhanced retirement opportunity to certain members of the 
pension plan. The amendment allowed an unreduced pension for those members whose age and years 
of credit in the Plan totalled 80 years. Members are eligible for this program if they achieved the 80 
Factor prior to June 1, 1993, and if they attain the 80 Factor between June 1, 1993 and March 31, 
1996. 

The estimated liability of the Factor 80 Early Retirement Option, which is in addition to the unfunded 
liability of $2,895 billion, is $225.1 million as at December 31, 1993. This total liability is comprised 
of $126.5 million for those members who have actually retired under the program in 1993 and $98.6 
million for those members expected to retire over the remaining period of the program. The liability 
for this benefit must be eliminated over the next 15 years. 



10. ONTARIO PROVINCIAL POLICE EARLY RETIREMENT BENEFIT 

Under the Plan, the Board is required to report annually on the early retirement benefit provided by 
the Plan to members who are employed by the Ontario Provincial Police Force (OPP). This early 
retirement benefit is available to OPP Plan members who are 50 years of age and have 30 years of 
credit in the Plan. OPP Plan members contribute 2% of their salary to the Plan in addition to the 
regular 89r contribution amount. This contribution is matched by the employer. 

As explained in Note 9, a new 80 Factor early retirement program has been introduced by the 
Province. As a result of this program, OPP members who would have qualified under the OPP earl) 
retirement program will now be classified and reported under the Government's 80 Factor earl) 
retirement program. When the Province's program expires on March 31, 1996, the liabilit) fol OPP 
plan members who attain 50 years of age and have 30 years of credit in the plan will be reported 
under the OPP carls retirement benefit. 

The position Ol the OPP early retirement benefit was included in the initial actuarial valuation as at 
Jannar) I, 1990. The value Ol projected future contributions and benefits included in the initial 
actuarial valuation ssas updated to reflect actual contributions received and benelit payments made 
during the period to Decembei J I. 199 V This method produces a reasonable estimate of the financial 

position of this benefit according to the Hoard's actuaries 



PUBLIC ACCOUNTS, 1993-94 261 

ONTARIO PENSION BOARD 
Notes to the Financial Statements (continued) 

The status of the OPP early retirement benefit as at December 31, 1993 was as follows: 
(in thousands of dollars) 

Assets allocated to payment of OPP early 

retirement benefit $ 21,841 

Actuarial value of future contributions from OPP 

members and employer 49,283 

71,124 



Actuarial obligation of future OPP retirements (62,270) 
Assets available in excess of obligations $ 8,854 

11. OPERATING EXPENSES 

(in thousands of dollars) 1993 1992 

Salaries and benefits 

Office premises and operations 

Computer and professional services 

Data services (1) 

Depreciation 

Communications 

Audit 

Training and travel 

Publications, registration and filing fees 

TOTAL OPERATING EXPENSES $ 12,127 $ 1 1,388 

(1) This amount represents the 1990, 1991 and 1992 expenses related to systems provided by 
Management Board Secretariat on behalf of the Board. 



12. COMMITMENTS 

The Board is committed under a lease for office premises at One Financial Place, Toronto, at an 
annual net rental of $1 million until 2002. 



13. COMPARATIVE FIGURES 

Certain comparative figures have been restated to conform with the financial statement presentation 
adopted in the current year. 



$ 7,082 


$ 7,058 


2,028 


2,073 


1,028 


1,253 


702 




625 


502 


341 


241 


117 


82 


111 


101 


93 


78 



262 



PI BI.IC \( ( Ol MS, 1993-94 



ONI \Kiori nmon BOARD 

SCHEDULE OF 
SIGNIFICANT INVESTMENTS 



\s at December 31, 1993 

mi llnms.imls ol dolUtfS) 



Market 
Value 

s 



Cost 

$ 



( lovernmenl ol ( Ontario 

Special Debentures 

Bonds 

Short term Investments 

Government of Canada 
Bonds 
Slum term investments 



5,961,455 


5,961,455 


130,252 


123,128 


13,572 


13,572 



6,105,279 

1,267,899 

512,370 

1,780,269 



6,098,155 

1,214,128 

512,220 

1,726,348 



Ontario Hydro 
Bonds 
Short term investments 



360,532 

26,553 

387,085 



333,330 

26,553 

359,883 



U.S. Government 
Bonds 
Short term investments 



186,097 

91,405 

277,502 



179,702 
91,810 

271,512 



Government of British Columbia 
Bonds 
Short term investments 



126,714 

24,242 

150,956 



119,257 

24,242 

143,499 



PUBLIC ACCOUNTS, 1993-94 263 



Auditor's Report 



To the Public Trustee for the Province of Ontario 
and to the Attorney General 



I have audited the balance sheet of the Public Trustee for the Province of Ontario as at March 
31, 1994 and the statements of revenue and expenditure and of surplus for the year then ended. 
These financial statements are the responsibility of the Public Trustee's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Public Trustee for the Province of Ontario as at March 31, 1994 and the results 
of the Trustee's operations for the year then ended in accordance with the accounting policies 
described in note 2 to the financial statements. 



/\ 6J £***/* 



Toronto, Ontario K.W. Leishman, CA 

June 2, 1994 Assistant Provincial Auditor 



264 



PUBLIC ACCO! MS. L993-* 



mi PUBLIC misni \xm mi PROVINCE OF ONTARIO 



BAIAM 1 sill | :r AS A1MAW1I 31. 1994 



Awh 



EMsjfcl :u*1 hirsts 

I h HI Ivillk 

■Hi i Re < livable (Note 1 1 ) 
Bondi ;»><i odia debt i 
I unds invested (svitedule A) 
Reel estate 
sticks and otha securitiea 

hkI loans receivable 
I ife Insurance 
( Mm 



Deduct mortgages and loans payable 



Administration Fund (note 3) 
Cash in bank 
Accounts receivable 
Fundi invested (schedule A) 



IT) J 


|«9j 


(JSJffc) 


(VMKTs) 


682 


IJ0S 


1 0.868 


6,643 


31.336 


76.101 


420.761 


386.813 


' 


71.916 


20,270 


15.100 


1.765 


2.222 


2.956 


2.811 


6,088 


5.282 


560,395 


570.223 


2,432 


2,091 


557,963 


568,132 


444 


420 


8 




11,820 


12,272 


12,272 


12,692 


570,235 


580,824 



Estates and Trusts 

Clients' estates 

Crown estates 

Probable escheats (note 4) 

Executorship estates 

Cemetery trusts 

Corporate trusts 

Forfeited corporate assets 

Unclaimed balances 

Unadministered estates 

Liability to government agencies 

()tl)cr liabilities 



liabilities and Surplu s, 



437,156 


464,828 


70,828 


61,377 


4,758 


5,425 


21,991 


17,518 


11,418 


10,158 


2,700 


2.772 


3,366 


1,833 


1,343 


1.36-4 


4,109 


2,488 


131 


176 


163 


193 


557,963 


568.132 



Administration Fund (note 3) 

Current liabilities (note 1 1) 



10.886 



6.895 



Appropriated Funds 

AssuraiKrc Fund (note 5) 

IJligation Reserve Fund (note 6) 

Allowance for IXiublful Accounts Fund (note 7) 

Medical Consultancy Fund (note 8) 

I 'nappropriatcd Fund 
Surplus 



i ' i p. > 1 1 \ i r 1 1 • ■ hcdiiU-s and notes to fi nan cia l statements 
< hi behall of the Public Inisltr for the Proyuwe of ( Mario 




200 
500 
100 
100 


200 
500 
100 
100 


486 


4.897 


UM 


5.797 
\2J692 







4-.* . aid. 



Public liustee 



lVput\ Publk ftustee 



PUBLIC ACCOUNTS, 1993-94 



265 



THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

STATEMENT OF REVENUE AND EXPENDITURE 

YEAR ENDED MARCH 31, 1994 



Revenue 

Fees collected 
Clients' estates 
Crown estates 
Probable escheats 
Executorship estates 
Charitable Property 
Cemetery trusts 
Corporate trusts 
Forfeited corporate assets 

Bank Interest 

Income from funds invested, net (schedule B) 



Expenditure 

Salaries and wages 

Employee benefits (note 9) 

Services 

Supplies and equipment 

Transportation and communication 



1994 


1993 


(SOOO's) 


(SOOO's) 


7,282 


7,089 


1,028 


1,192 


38 


22 


319 


276 


294 


277 


57 


55 


32 


A3 


78 


47 



9,128 

21 

6,137 

15,286 



Excess of Revenue over Expenditure 



11,683 
3,603 



9,001 

41 

3,818 

12,860 



1,194 


7,718 


,534 


1,143 


972 


866 


651 


252 


332 


274 



10,253 
2,607 



STATEMENT OF SURPLUS 
YEAR ENDED MARCH 31, 1994 



Balance, beginning of year 
As previously reported 
Prior period adjustment 

As restated 

Excess of Revenue over Expenditure 



Transfer to consolidated revenue fund (note 3) 
Reimbursement of claims on assurance fund (note 5) 
Transfer to increase litigation reserve fund (note 6) 
Reimbursement of claims on litigation reserve fund (note 6) 
Transfer to establish medical consultancy fund (note 8) 
Reimbursements of claims on medical consultancy fund (note 8) 



1994 


1993 


(SOOO's) 


(SOOO's) 


11,540 
(6,643) 


7,061 
(3,688) 


4,897 
3.603 
8,500 


3,373 
2ML 
5,980 


(7,500) 
(169) 

(344) 

1 


(142) 
(200) 
(641) 
(100) 


486 


4,897 



See accompanying schedules and notes to financial statements 



266 



PIBI.K \( (Ol NTS, 1993-94 



1WFUBLK nuisiiJ HHrnn;ii«)vifN(i;(M()NrARi() 



DETAILS OF FUNDS INVESTED 
AS AT MARCH 3L 1994 



Short km imt-slmints 

I <>ng term investments (Schedule (') 

Accrued interest 

(ash (bank indebtedness) 



Allocated as felloe's: 
Estates and trusts 
Administration fund (note 3) 



SlllEDiJJXA 




1994 


1993 


(SOOO's) 


(SOOO's) 


88.502 


46.780 


331.167 


343,507 


12,780 


11,670 


134 


(2,872) 


432,583 


399,085 


420,763 


386,813 


11,820 


12,272 


432,583 


399,085 



INCOME FROM FUNDS INVES1ED 
YEAR ENDED MARCH 31, 1994 



Interest earned on investments 
Interest earned on bank accounts 



Deduct interest allowed 
Income from funds invested, net 



1994 


1993 


(SOOO's) 


(SOOO's) 


35,526 
260 


32,602 
340 


35,786 
29,649 


32,942 
29,124 



6,137 



3,818 



DETAILS OF LONG TERM INVESTMENTS 
AS AT MARCH 31, 1993 



Corporate bonds 
federal (Jovemment 
Oitario I lydro 
Provincial Governments 
financial Institutioas 

( ost 

Tar Value 

Market Value 



1994 


1993 


SOOO's 


(SOOO's) 


7,123 
73,381 
28,965 
39,336 
182,362 


7,207 
51,238 
11,017 
64.015 
210,000 


331,167 


343,507 


332,857 


348.554 


Vk^u 


34^73 



See accompanying Schedule and notes to financial Statements 



PUBLIC ACCOUNTS, 1993-94 267 

1HE PUBIIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

NOTES TO THE FINANCIAL STATEMENTS 

MARCH 31, 1994 

1. GENERAL 

The Public Trustee performs duties under a number of statutes, with the following main responsibilities: 

the management of estates of mentally incompetent individuals; 

the administration of estates of persons who die in Ontario intestate and without next-of-kin; 

the gathering of assets on behalf of the Crown under the Escheats Act when there is no known owner of 
those assets or the owner is a corporation no longer in existence; and 

a general supervisory role over charitable property 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

Fees collected, bank interest and expenditures are recorded on a cash basis of accounting which, for expenditure, 
is modified to allow an additional thirty days to pay for debts incurred during the fiscal year just ended. Net 
income from funds invested is recorded on an accrual basis. 

(b) Funds invested 

Funds are invested in high quality fixed income instruments subject to the investment guidelines of the Financial 
Administration Act and to the guidelines and limitations as set by the office of the Public Trustee with emphasis 
on preservation of capital and maximising return. These securities are reflected at cost adjusted for the 
amortization of premiums or discounts on purchase over the period to maturity. 

(c) Stocks and bonds of Estates and Trusts 

Stocks and bonds of Estates and Trusts are recorded at their market value at the time of taking over the Estates 
and Trusts with an annual adjustment at market value at December 31 each year. 

(d) Real estate 

Real estate is recorded at appraised value at time of incorporation of the trust and is subject to periodic 
revaluations. 

(e) Life insurance 

Life insurance is recorded at its cash surrender value at the time of incorporating the trust and is subject to 
valuation every two years. 

(f) Fixed assets 

Fixed assets are recorded as an expenditure when purchased. 



268 PI BL1CACCOI MS, 1993-9 4 

III! Fl IUJ( IKl SIM l()U 111! I'KOVINd (H OM AKK) 

NOIES TO nil FINANCIAL SI vn Ml vis 
MARCH 31, 19M 

3. \1)MI\MU\I1(>\ IT M) 

[he Administration I uiul is the Operating account <>l the Public I rustee. It is used to accumulate fees cha: 
each estate tor services, as prescntvd h\ the regulations under the Public lm>tcc Act 

h balances bl the Administration Fund which are not required for operating purposes ens invested along with 
the cash funds ot I .states and I rusts The Administration hind receives the net interest income of these 
Divestment acti\ ities. alter interest is allowed on the funds of Instates and Trusts in accordance with regulations 
under the Act 

All operating expenses of the office of the Public Trustee are paid from the Administration Fund. 

PursiKuit to section 9(5) of the Public Trustee Act, the Lieutenant Governor in Council may from time to time- 
direct the paunent into the Province's Consolidated Revenue Fund of any balance at the credit of the 
Administration Fund 

4. FUNDS ESCHEATED TO THE CROWN 

The Public Trustee is authorized by the Escheats Act to take possession of unclaimed property reverting to the 
Cro\sn under the Succession Law Reform Act, Business Corporation Act or common law. After a period often 
\ cars, any property so received by the Public Trustee which remains unclaimed is transferred to the Consolidated 
Revenue Fund of the Province. 

During the year, $1,649 million (1993: $0.4 million) was transferred to the Province. 

5. ASSURANCE FUND 

Hie regulations under the Act provide that an Assurance Fund shall be established to meet losses for which the 
office of the Public Trustee might become liable. Accordingly, this Fund as been established at $200,000 by 
transfers from the Administration Fund. 

During the year, the Fund was reimbursed $168,617 (1993: $141,909) 

6. LITIGATION RESERVE FUND 

The intent of the fund is to cover costs of an opposing side's legal bills where die office of the Public Trustee 
is obligated to pay such costs. 

IXiring the year the Fund was reimbursed $344,137 (1993: $640,995) for legal costs incurred on behalf o\ clients 

7. ALLOWANCE FOR DOUBTTUL ACCOUNTS FUND 

Ihe intent of the allowance for Doubtful Accounts Fund is to provide for all client accounts whereby the Public 
I rustee has paid expenses on a client's behalf but is not ex p ected to be able to recover the amount from the 
client. 



PUBLIC ACCOUNTS, 1993-94 269 

THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

NOTES TO THE FINANCIAL STATEMENTS 

MARCH 31, 1994 

8. MEDICAL CONSULTANCY FUND 

The Fund was set up to cover fees of medical consultants for consent to treatment for the Public Trustee to 
make substitute decisions on behalf of mentally incompetent persons under the Regulations of the Public 
Hospitals Act. 

During the year, the Fund was reimbursed $750 (1993 - Nil). 

9. PENSION PLAN 

The office of the Public Trustee provides pension benefits for its permanent employees through participation 
in the Public Service Pension Fund established by the Province of Ontario. The office' s share of contributions 
to the Fund during the year was $520,100 (1993: $334,640) and is included in employee benefits in the 
Statement of Revenue and Expenditure. This amount includes current contributions and additional payments 
required to cover the office's share of the Fund's unfunded liability on January 1, 1990. These additional 
payments will continue over the next thirty-six years. 

10. CONTINGENCIES 

The Public Trustee is involved in various legal actions arising in the normal course of operations, the outcome 
and ultimate disposition of which are not determinable at this time. 

11. PRIOR PERIOD ADJUSTMENT 

The prior period adjustment is a result of a decision made by the Court of Appeal on June 16, 1994 requiring 
the Public Trustee to pay interest to the estates of deceased persons (crown estates) at the same rate as is paid 
to client trusts. Previously, crown estates received a lower rate of interest; however the ruling states that the 
Public Trustee must retroactively pay out interest to all crown estates being managed by the Public Trustee 
as at June 16, 1994, from the date that the Public Trustee commenced managing the estate, to reflect as though 
these estates had received the same interest rate as client estates. The prior period adjustment consists of 
$6,642 million of retroactive interest, of which $2,955 million is applicable to 1993 and has been charged to 
net excess of revenue over expenditures for the year. The remainder is applicable to years prior to April, 1992 
and the balance of surplus at the date has been restated accordingly. 

12. COMPARATIVE FIGURES 

Certain of prior year's figures have been reclassified to conform to the current year's presentation. 



270 I'l BLIC ACCOUNTS, IW-'M 



&u d i t o rs ' report 



To the Workers" Compensation Board, 

the Minister of Lihmir. 

and lo tin I'nmmial Auditor 

Pursuant to the Wbrkm Compensation A/ which provides thai the accounts of the Workers' Compensation Board (WCB) shall be audited 
by the Provincial Auditor or under his direction by HI auditor appointed by tlie Lieutenant Governor in Council for that purpose, we have 
.11111111x1 the balance shut I i the PCB ■ at December 31, 1 993 and the statements of operations and unfunded liability and cash flows for the 
year then ended These financial statements IR the responsibility of WCB's management. Our responsibility is to express an opinion on 

tluv financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards Those standards require that we plan and perform an 
audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a 
u>t basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position of the WCB as at December 31, 
1993 and the results of its operations and the changes in its financial position for the year then ended in accordance with generally accepted 
accounting principles 



/^K^/^%^^^^^ 



Chartered Accountants 

Toronto. Ontario 
March 10. 1994 



PUBLIC ACCOUNTS, 1993-94 271 



WORKERS' COMPENSATION BOARD 



Responsibility for 
financial reporting 



The accompanying financial statements were prepared by management in accordance with generally accepted accounting principles, 
consistently applied and include some amounts based upon management's best estimates and judgements. Any financial information 
contained elsewhere in the Annual Report is consistent with these financial statements. 

Management is responsible for the integrity of the financial statements and has established systems of internal control to provide 
reasonable assurance that assets are properly accounted for and safeguarded from loss. The Board of Directors has established an Audit 
Committee, comprising three directors who are not officers or employees of the WCB, to ensure that management fulfils these 
responsibilities. The Audit Committee meets periodically with management, the internal auditors and the external auditors to ensure that 
their responsibilities are properly discharged with respect to financial statement presentation, disclosure and recommendations on internal 
control. 

The Internal Audit Branch performs audits designed to test the adequacy and consistency of the WCB's internal controls, practices and 
procedures. 

The external auditors, KPMG Peat Marwick Thome, working under the direction of the Provincial Auditor, have performed an 
independent audit of the financial statements of the WCB in accordance with generally accepted auditing standards. Their Report outlines 
the scope of this independent audit and their opinion on the financial statements of the WCB. 

Eckler Partners Ltd., the independent consulting actuaries to the WCB, express an opinion on the adequacy and appropriateness of the 
valuation of the WCB's benefits liability. 




-^^£~» ^ ^ja^> 



Brian King ^> > Glenn W Cooper 

Vice-Chair of Administration Senior Vice President, Finance & Administration 

and Chief Financial Officer 

March 10, 1994 



272 IH BLICACCOI NTS, 1993-94 



WORM KS ( OMI'I NSMION M()\KI> 



Consulting actuaries' report 



Consulting Actuaries Report on the Valuation of the 
Benefits Liability of the Schedule 1 Accident Fund of the 
Workers' Compensation Board of Ontario 
As at December 31, 1993 

Vie have determined the estimated present value as at December 31, 1993 of future payments for short-term disability, long-term disability, 
rehabilitation, survivor benefits, health care and retirement income benefits under Schedule 1 on account of accidents that ocurred on or 
before thai date to be $17,600 million. We have examined the data upon which the calculations were based and found them to be sufficient 
and reliable for the purposes of the valuation and consistent with the Board's financial statements. We consulted with the Board Actuary and 
Management in selecting appropriate assumptions and methods for the valuation. As in previous valuations, the present value does not 
include provision for future claims related to industrial disease or for future expenses of administration. 

The present value reported above includes the liability for benefits under Bill 162 which came into effect as of January 2, 1990. In 
determining this liability, we took into account management's estimates of the average percentage of permanent impairment of workers 
becoming eligible for compensation for non-economic loss under section 42, of the average percentage wage loss of workers becoming 
eligible for compensation for future loss of earnings under section 43, and of the portions of compensation for future loss of earnings under 
section 43, and of supplemental pensions under section 147(4) of \heAct which will be continued following the reviews 24 months and 60 
months after the benefits commence. We believe management's estimates in this regard to be reasonable. 

The valuation was based on the provisions of the Workers' Compensation Ad in effect as of January 1, 1994. Full provision has been 
made for potential future increases in the covered earnings ceiling and in the level of compensation as provided under \heAd by using a net 
investment return assumption of 3% per annum, on the assumption that investment income in excess of that rate will be required to finance 
increases in benefits related to inflation. 

The methods and assumptions employed in the valuation were consistent with those used in the previous valuation, after taking account 
of changes in claim patterns and the improving mortality of injured workers and survivors. A complete description of the methods and 
assumptions employed in the valuation will be provided in our detailed report to the Board on the valuation. 

In our opinion, subject to the foregoing comments, the assumptions made in this valuation are appropriate, the methods employed are 
in accordance with sound actuarial principles and the amount of $17,600 million as at December 31, 1993 makes reasonable provision for 
future payments for short-term disability, long-term disability, rehabilitation, survivor benefits, health care and retirement income benefits 
under Schedule 1 on account of accidents that occurred on or before December 31, 1993- 



David A Short, FSA, F.C.I.A. M. David R. Brown, F.SA, F.C.IA 

Actuaries with the firm of Eckler Partners Ltd. 



March 10, 1994 



PUBLIC ACCOUNTS, 1993-94 



273 



Oa/ ance sheet 



Workers' Compensation Board 
Balance Sheet 
December 31, 1993 



($ millions) 

Assets 

Cash and cash equivalents 

Receivables 

Investments (note 3) 

Injured Workers' Retirement Fund (note 4) 

Capital assets (note 5) 

Other assets 



On behalf of the Board of Directors: 



Dennis Schweitzer 
Director 




1993 



370 

304 

5,814 

46 

79 

46 



1992 



252 

485 

5,729 

16 

70 

44 





$ 6,659 


$ 6,596 


Liabilities 

Payables and accruals 

Deposits 

Project financing (note 6) 

Injured Workers' Retirement Fund (note 4) 

Benefits liability (note 7) 


$ 413 

57 

75 

46 

17,600 


$ 343 

52 

13 

16 

17,200 


Unfunded Liability 


18,191 

(11,532) 
$ 6,659 


17,624 

(11,028) 
$ 6,596 



Carmer Sweica f / 




Director 



The accompanying notes form an integral part of the financial statements. 



274 PUBLIC ACCOUNT S. 199.V94 

O^ a t e m e n t of operations and 
unfunded liability 



Workers' Compensation Board 

Statement of Operations and Unfunded Liability 

For the Year Ended December 31, 1993 



($ millions) 1993 1992 



Revenues 




Assessment 




Current 


$ 1,969 


Unfunded liability 


314 


Investment (note 3) 


521 




2,804 


Expenses 




Benefits (note 7) 




Long-terai disability 


1,513 


Rehabilitation 


753 


Healthcare 


284 


Short-term disability 


146 


Survivor benefits 


139 




2,835 


Transfers to Injured Workers' 




Retirement Fund (note 4) 


30 


Administrative and other (note 8) 


343 


Legislated obligations (note 9) 


100 



* 2,171 
357 
453 



2,981 



1,797 
561 
527'. 
564 • 
155- 



3,204 

347 
-3Z_ 



3,308 3#2** 



Deficiency from Operations 504 681 

Unfunded Liability, beginning of year 1 1 ,028 10347 " 

Unfunded Liability, end of year 

The accompanying notes form an integral part of the financial statements. 



PUBLIC ACCOUNTS, 1993-94 275 

statement of cash flows 

Workers' Compensation Board 

Statement of Cash Flows 

For the Year Ended December 31, 1993 



($ millions) 

Cash Flows from Operating Activities 

Cash received from: 

Employers, for assessments 
Investments 


1993 

$ 2,532 
246 


1992 

$ 2,545 
266 




2,778 


2,811 


Cash paid to: 

Claimants, survivors and care providers 
Injured Workers' Retirement Fund 
Employees and suppliers for 

administrative goods and services 
Others under legislated obligations 


(2,435) 
(30) 

(329) 
(100) 


(2,444) 
(14) 

(330) 
(97) 




(2,894) 


(2,885) 



75 
5 


13 
9 


80 


22 


(13) 


- 


67 


22 



Net cash used by operating activities ( 1 1 6) (74) 

Cash Flows from Financing Activities 

Cash received from: 
Project financing 
Self-insurers as deposits 

Cash paid for: 

Project financing 

Net cash provided by financing activities 

Cash Flows from Investing Activities 

Cash received from: 

Sales and maturities of investments 
Net sales of short-term securities 

Cash paid for: 

Purchases of investments 

Net purchases of short-term securities 

Net purchases of capital assets 



Net cash provided by investing activities 

Increase in Cash and Cash Equivalents 

Cash and Cash Equivalents, beginning of year 

Cash and Cash Equivalents, end of year 

The accompanying notes form an integral part of Ihe financial statements 



2,258 
409 


1,555 


2,667 


1,555 


(2,478) 
(22) 


(1,281) 

(137) 

(35) 


(2,500) 


(1,453) 


167 
118 

252 


102 

50 

202 


$ 370 


$ 252 



276 PUBLIC ACCOUNTS, 1993-94 

WORKERS' COMPENSATION hoard 

4i)o t e s to the financial statements 

December 31, 1993 
(S millions) 

1. Nature of Operations 

The Workers' Compensation Board (WCB) is i Crown Agenq crealed by tnAct of the Ontario Legislature in 1914. it is responsible for 

administering the Workm Compensation Act and Regulations of Ontario (ihv Act), H S 1990. 

The WCB administers \UvAct for two groups of employers referred to as Schedules l and 2. Schedule l relates to industries in which the 
employers an' insured through "collective liability'' and an 1 required to contribute to the WCB's Accident Fund. Schedule 2 relates to employers 
who an' self insured." in that they are individually liable The same applies to the federal government, which is covered under a separate 
agreement with Labour Canada. The WCB pays the actual cost of claims for workers of self- insurers and is reimbursed by those employers for the 
claims paid, as well as for the cost of administering the claims 

The WCB does not receive government funding or other assistance and raises funds through assessments on the payrolls of employers covered 
under \heAct, in order to provide compensation to workers or survivors of the workers who are injured in the course of employment or who 
contract an occupational/industrial disease. 

2. Significant Accounting Policies 

The financial statements have been prepared in accordance with generally accepted accounting principles. The significant accounting policies 
are summarized as follows: 

Cash and cash equivalents 

Cash and cash equivalents are operating funds consisting of cash and money market instruments with maturities of less than 6 months. 
Investments 

a) Bonds, coupons and mortgages 

Bonds, coupons and mortgages are carried at amortized cost. In the case of mortgages, amortized cost is adjusted for principal 
repayments. Realized gains and losses on the sale of bonds, coupons and mortgages are deferred and amortized over the lesser of 20 
years or the period to maturity of the security sold. 

b) Equities and real estate 

Equities and real estate are carried at cost adjusted towards market value, using a moving average market method based on five 
yeaii. Realized gains and losses are deferred and amortized over a five-year period. 

c) Short-term securities 

Short-term securities consist of money market instruments with maturities of less than 12 months from the date of purchase and 
are carried at amortized cost. Gains and losses from sales are included in income in the year they occur. 

d) Foreign currency translation 

Transactions in investments denominated in foreign currencies are translated into Canadian dollars at the exchange rate in effect at the 
time of the transaction. These investments are translated to Canadian dollars at the exchange rate in effect at the balance sheet date. 

Injured Workers' Retirement Fund 

Investments held in the Injured Workers' Retirement Fund are carried at market value. Changes in market fluctuations are taken into 
income m the year they occur or are realized 

Capital assets and depreciation 

Capital assets SIC Staled at cost Capital assets, excluding land, are depreciated using the straight line method at rates calculated to expense 
the cost of assets over the estimated useful lives Construction in progress is stated at cost and represents the WCB's pro rata share of cost 
Depredation commences when the asset becomes fully operational 



__ PUBLIC ACCOUNTS, 1993-94 277 

WORKERS' COMPENSATION BOARD 

Assessment revenue 

Assessment revenue is determined on the basis of estimated and actual payrolls for employers included in Schedule 1 of \heAct, adjusted for 
claim experience, where relevant. Assessment rates include a component for unfunded liability. 

Included in assessment revenue are reimbursements by self-insurers for claims paid, as well as for the cost of administering the claims. 

Benefits liability 

The benefits liability is based on the level and nature of entitlements and actuarial determinations. Estimates for reported and unreported 
claims which occurred on or before December 31 are based upon past experience, modified for current trends. While significant 
judgemental factors are included in the determination of unpaid claims, particularly those relating to Bill 162, management believes the 
amounts provided for unpaid claims are adequate. Adjustments, if any, resulting from continuous review of entitlements and experience, 
availability of new information, and actuarial evaluations will be recorded in future accounting periods when such adjustments become 
known. The benefits liability has been discounted to present value, using a real interest rate of 3 per cent. 

The benefits liability does not include any provision for payment of claims relating to self-insurers, as they are a liability of the 
self-insurers. 

Provision has not been made for future administration costs of existing claims, arising in whole, or in part, from employment prior to 
December 31, 1993- Similarly, provision has not been made for the cost of claims for occupational/industrial diseases, or for the cost of 
existing claims for diseases and injuries that are not currently considered to be work-related, but may in the future be considered to be 
work-related. 

3. Investments and Investment Revenue 



- 



Fixed Income Securities 

■; Bonds ^-Ctoverriment 
s -Corporate 
Coupons « 





1993 




1392 


Carrying 


Market 


Carrying 


Market 


Value 


Value 


Value 


Value 


$ 305 


$ 343 


$ 292 


$ 306 


796 


866 


.955 


960 


1,708 


2,130 


1324 


1,512 


368 


387 


403 


415 


3,177 


3,726 
783 


2,974 


3,193 


655 


611 


443 


611 


429 


564 


622 


811 


657 
f: /; '1,706 


— 697' 


1,720 


2,205 


: . ? , 1,872 • 



h Equities 
! Domestic 
^Foreign -U.S. 
" -Global 



Real Estate 345 309 341 331 

Short-term securities 

Money market instruments . 531 533 657 657 



Accrued investment income 41 41 51 51 

$5,814 $6,814 t „ $5,729 - $6,104 



Included in the carrying value of investments are deferred realized net gains of $230 million (1992: $67 million) and amortized unrealized net 
gains of $145 million (1992: $82 million). 

The WCB engages in a securities lending program whereby investments are loaned to borrowers, approved by the Investment Fund's 
custodian, for a fee, against high quality collateral. At December 31, 1993, the market value of securities on loan was $483 million 
(1992: $77 million). 



278 



PUBLIC ACCOUNTS, 1993-94 






WORKERS' COMPENSATION HOARD 
of investment is as folk** 




Coupons 
Equities 

Mortgages 

Miort-tenn securities 
Real estate 



Injured Workers' Retirement Fund 
I n vestment expenses 
Investment revenue 



In 1993, $109 million (1992 $30 million) of realized and unrealized net gains, were amortized to investment revenue. 



4. Injured Workers' Retirement Fund 

Under section 44 of the Ad, the WCB sets aside funds equal to 10 per cent of every payment made to injured workers under section 43 of the 
Ad. In accordance with the provisions of the Ad, these funds are segregated from the WCB's Accident Fund and are invested to provide for 
retirenrent pension payments to injured workers. 

The market value of investments at December 31 is as follows: 

■ 

1993 

Bonds 

Coupons 

Money market instruments 

Accrued investment income 



5. Capital Assets 



Land 

Construction-in-progress 

Buildings 

Leasehold improvements 

Equipment 





PUBLIC ACCOUNTS, 1993-94 



279 



WORKERS' COMPENSATION BOARD 

6. Project Financing 

The WCB is a 75% participant in a co-ownership agreement to develop and construct an office building. In 1993, the WCB repaid the interim 
financing obtained in 1992 and entered into a long-term mortgage loan agreement to partially fund the project. The mortgage loan is 
secured by the project and matures in the year 2015. The interest rate is fixed at 10.25 per cent per annum, compounded semi-annually. As at 
December 31, 1993, $74 million of the mortage loan was held in the form of cash and money market instruments to be applied to the 
development and construction of the office building. 

Up to $24 million of additional financing is available to the WCB under the above mortgage loan agreement subject to the fulfillment of 
certain conditions. 

7. Benefits Liability 

The movement in benefits liability during 1993 was as follows: 



1993 



1992 



Benefits liability, beginning of year 
Benefits expense, for the year 


Long-term 
Disability 

$ 13,456 

1,513 

14,969 

(1,005) 
(97) 
(1,102) 
$ 13,867 


Rehabil- 
itation 

$ 506 

753 


Health 
Care 

$ 1,093 
284 


Short-term 
Disability 

$ 962 
146 


Survivor 
Benefits 

$ 1,183 
139 


Total 

$ 17,200 
2,835 


Total 

$ 16,440 
3,204 


Benefits paid, during the year 
Schedule 1 
Self-insurers 


1,259 

(465) 
(33) 


1,377 

(225) 
(26) 


1,108 

(419) 
(69) 


1,322 

(86) 
(10) 


20,035 

(2,200) 

(235) 


19,644 

(2,210) 

(234) 


Benefits liability, end of year 


(498) 

$ 761 


(251) 
$ 1,126 


(488) 
$ 620 


(96) 
$ 1,226 


(2,435) 
$ 17,600 


(2,444) 
$ 17,200 



Benefits paid consist of the following: 



Long-term disability 

Worker pensions 
Supplements 
Future economic loss 
Non-economic loss 

Rehabilitation 
Health care 

Health care 
Medical reports 

Short-term disability 
Survivor benefits 



Schedule 1 


Self-insurers 


1993 




1992 


1993 


1992 


$ 623 


$ 


621 


$ 69 


$ 70 


155 




158 


12 


12 


120 




59 


7 


3 


107 




46 


9 
97 


4 


1,005 




884 


89 


465 




499 


33 


36 


201 




206 


23 


21 


24 




20 


3 

26 


2 


225 




226 


23 


419 




514 


69 


76 


86 




87 


10 

$ 235 


10 


$ 2,200 


$ 


2,210 


$ 234 



280 



PUBLIC ACCOl MS. 1993-94 



WOKkl-.KS' COMIM NS\| ION HO\KI> 



8. Administrative and Other Expenses 

Administrative and other expense* consist of the following 



S<- ^ J% 






7f9i ^ 


Salaries and eraplovu- benefits 




$ 


249 


UB&ent maintenance and depredation 






11 


Occupancy 






IK 


Communication 






12 


-Supplies and services 






9 


Miscellaneous ' 






11 


Travel and vehicle maintenance 






5 


y ' .'• ^ 




326 


Restructuring costs 






16 


Farm Safety Association 






1 




$ 


343 




$ 347 



9. Related Party Transactions 

Legislated obligations 

The WCB is requited to reimburse the Government of Ontario for the administrative cost of the Occupational Health and Safety Act 
The WCB is also required by the Workers' Compensation Act to fund the operating costs of the Workers' Compensation Appeals 
Tribunal, the Offices of the Worker and Employer Adviser, the Industrial Disease Standards Panel, the Workplace Health and Safety 
Agency (WHSA) and the mine rescue stations. The amounts of reimbursements and funding are determined and approved by the 
Minister of Labour and, in certain instances, the WCB is directed by the Lieutenant Governor through Orders in Council to make those 
payments. The total amount of funding provided under these legislated obligations in 1993 was $100 million (1992: $97 million). 
The WCB is required to provide funding of $66 million (1993: $62 million) to the WHSA for the 1994 calendar year, which was 
paid on January 4, 1994. 

Ontario Workers' Compensation Institute 

The WCB also provides funding for the Ontario Workers' Compensation Institute (OWCI). The funding provided in 1993 was 
$5 million (1992: $4 million) These expenses are included in administrative and other expenses. 

Investments 



Included in investments are marketable fixed income securities issued by the Ontario provincial government and related corporations 
for $723 million (1992 $368 million). 



Other 



In addition to the legislated obligations, accident prevention expenses and funding for OWCI referred to above, the financial statements 
also include amounts resulting from routine operating transactions conducted at prevailing market prices, with various Ontario 
government-controlled ministries, agencies, and Crown corporations with which the WCB may be considered related. Account balances 
resulting from these transactions are included in the financial statements and are settled on normal trade terms 



PUBLIC ACCOUNTS, 1993-94 



281 



WORKERS' COMPENSATION BOARD 
10. Commitments and Contingencies 

MS 

At December 31, 1993, the WCB was committed under non-cancellable leases requiring future minimum payments as follows: 




At December 31, 1992, total future minimum payments were $111 million. 
Investment commitments 

At December 31, 1993, outstanding investment commitments amounted to $77 million (1992: $16 million), primarily consisting of 
commitments to future mortgage advances. 

Legal actions 

The WCB is party to various claims and lawsuits which are being contested. In the opinion of management, the outcome of such 
claims and lawsuits will not have a material adverse effect on the WCB. 



11. Pension Plan 

The WCB has a contributory defined benefit pension plan for its employees and employees of the provincial safety associations, which 
provides for partially indexed pensions based on years of service and earnings rates near retirement. The investment activities and the 
administrative and accounting matters of the pension plan are administered by the WCB. 

An independent actuarial valuation performed as of December 31, 1993 has determined that the pension plan is in a surplus position. 
As at December 31, 1993, the Plan's funded status was as follows: 



282 



PI BLIC accoi vis, 1993-94 



WORM KS ( OMI'I NSMION HO\R|) 



12. Segmented Financial Information 

Operating itaihi ml net Met (liability) of Schedule i.*-lf tawresandafn InlundKorim' kHimnent FuikJ esiabltsti«j m 
lame with action 44 <>t thr.w. uuiuM in tin* l993ftnantia]suieroentimsiolkwi 




Injured Workers' Retirement Fund 
.-.nw, legislated obligations and oOkt expen 
Deficiency from operations 



Net assets (liabilities): 



it Fund 



lites) 




I $ (504) 



Schedule 


Self- 


Retirement 






1 


insurers 




Fund 


Total 




£ $ 6,146 


$ 38 


$ 


- $ 


6,184 




(17,600) 


- 




- 


(17,600) 




- 


- 




(46) 


(46) 




- 


(57) 




- 


(57) 




m (78) 


19 




46 


(13) 




& $(11,532) 


'i-iiim. — | 


$ 


- $ 


(11,532) 





13. Comparative Figures 

Certain re-classifications have been made to the prior year financial statements to conform to the current year's presentation. 



PUBLIC ACCOUNTS, 1993-94 



283 



ONTARIO HYDRO 



Management Report 

Management's Responsibility for Financial Reporting 

The accompanying financial statements of Ontario 
Hydro are the responsibility of management and have 
been prepared in accordance with -accounting prin- 
ciples generally accepted in Canada, applied on a basis 
consistent with that of the preceding year. The 
significant accounting policies followed by Ontario 
Hydro are described in the Summary of Significant 
Accounting Policies. The preparation of financial 
statements necessarily involves the use of estimates 
based on management's judgement, particularly 
when transactions affecting the current accounting 
period cannot be finalized with certainty until 
future periods. The financial statements have been 
properly prepared within reasonable limits of materi- 
ality and in light of information available up to 
March 14, 1994. The information presented elsewhere 
in the Annual Report is consistent with that in the 
financial statements. 

Management maintains a system of internal controls 
designed to provide reasonable assurance that the assets ■■ 
are safeguarded and that reliable financial information 
is available on a timely basis. The system includes 
formal policies and procedures and an organizational 
structure that provides for appropriate delegation of 
authority and segregation of responsibilities. An internal 
audit function independently evaluates the effective- 
ness of these internal controls on an ongoing basis 
and reports its findings to management and the Audit 
Committee of the Board of Directors. 

The financial statements have been examined by Ernst 
& Young, independent external auditors appointed 
by the Lieutenant-Governor-in-Council of Ontario. The 
external auditors' responsibility is to express their 



opinion on whether the financial statements are 
fairly presented in accordance with generally accepted 
accounting principles. The Auditors' Report, which 
appears below, outlines the scope of their examination 
and their opinion. 

The Board of Directors, through the Audit Committee, 
is responsible for ensuring that management fulfils its 
responsibilities for financial reporting and internal 
controls. The Audit Committee meets periodically with 
management, the internal auditors and the external 
auditors to satisfy itself that each group has properly 
discharged its respective responsibility, and to review 
the financial statements before recommending approval 
by the Board of Directors. The external auditors have 
direct and full access to the Audit Committee with and 
without the presence of management, to discuss their 
audit and their findings as to the integrity of Ontario 
Hydro's financial reporting and the effectiveness of the 
system of internal controls. 

On behalf of Management, 



r ^C& m.* . 



Chairman, Board of Directors 
and Chief Executive Officer 







Senior Vice President and Chief Financial Officer 

Toronto, Canada, 
March 14, 1994 



2S4 



Vi HI K ACCOl MS. 1993-94 



ONI \KK) IHDKO 



Auditors' Report 

ibility 
is to express an < 
based on oui audit 

We conducted our audit in accordance with g< nerally 
accepted auditing standards. Those standards require 
that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements ar 

iterial misstatement. An audit includes examining, 
on a test basis, evidence supporting the amounts and 
disclosures in the financial statements An audit also 



: and 
i as 

i 

' nrly, 
of Ontario 
■ 

inges in its financial position for 
the year then ended in at < ordance with generally 
accepted a< ; nnciples. 






Chartered Accountants 

Toronto, Canada, 
March 14, 1994 




PUBLIC ACCOUNTS, 1993-94 



285 



ONTARIO HYDRO 



Financial Statements 

for the Year Ended December 31, 199$ 

Summary of Significant Accounting Policies 

The accompanying financial statements have been 
prepared in accordance with accounting principles 
generally accepted in Canada, applied on a basis 
consistent with that of the preceding year. The signifi- 
cant accounting policies followed by Ontario Hydro 
are described below. 

Rate setting: Ontario Hydro has broad powers to 
generate, supply and deliver electric power throughout 
the Province of Ontario. The Corporation operates 
under the Power Corporation Act and is subject to pro- 
visions of the Ontario Energy Board Act. 

Under the provisions of the Power Corporation Act, 
the price payable by municipal and other customers 
for power is the cost of supplying the power. Such 
cost is defined in the Act to include the cost of oper- 
ating and maintaining the system, the cost of energy 
conservation programs, depreciation, interest, and the 
amounts for debt retirement and stabilization of rates 
and contingencies. The amounts for debt retirement and 
stabilization of rates and contingencies are accounted 
for as net income. In 1993, Ontario Hydro consolidated 
the accumulated amounts collected for debt retirement 
and stabilization of rates and contingencies into one 
retained earnings account (see note 14). 

Under the provisions of the Ontario Energy Board Act, 
a public hearing before the Ontario Energy Board is 
required to review any changes in electricity rates pro- 
posed by Ontario Hydro which affect its municipal 
utilities, direct industrial customers, or, if the Minister 
of Energy so directs, rural retail customers. The Ontario 
Energy Board then submits its recommendations to 
the Minister of Environment and Energy. After consid- 
ering the recommendations of the Ontario Energy 
Board, Ontario Hydro's Board of Directors, under the 
authority of the Power Corporation Act, establishes 
the electricity rates to be charged to customers. 

The Board of Directors may specify that an amount 
related to an item be included in electricity rates of a 
period which differs from the period in which it would 
be recognized under generally accepted accounting 
principles for enterprises operating in a non-rate-regu- 
lated environment. If so, the accounting treatment 



given the item is the same as its treatment for rate- 
setting purposes. This authority of the Board of Directors 
may be used in respect of a specific transaction or 
an accounting policy. 

The Board of Directors has confirmed that Ontario 
Hydro's accounting policies relating to discounts and 
premiums arising from the acquisition of debt prior 
to maturity and foreign exchange gains and losses on 
short-term replacement financing denominated in 
United States dollars continue to be appropriate. Under 
generally accepted accounting principles for enter- 
prises operating in a non-rate-regulated environment 
these amounts would be included as gains or losses 
of the current period. 

Fixed assets: Fixed assets in service include oper- 
ating facilities and non-operating reserve facilities. 
Construction in progress includes fixed assets under 
construction and heavy water held for use in nuclear 
generating stations. 

Fixed assets are capitalized at cost which comprises 
material, labour, engineering costs, overheads, depreci- 
ation on service equipment, interest applicable to 
capital construction activities, and for new facilities, 
the costs of training initial operating staff. In the case 
of generating facilities, the cost also includes the net 
cost of commissioning which comprises the cost of 
start-up less the value attributed to energy produced by 
generation facilities during their commissioning period. 
For multi-unit facilities, a proportionate share of 
the cost of common facilities is placed in service with 
each major operating unit. The cost of heavy water 
comprises the direct cost of production and applicable 
overheads, as well as interest and depreciation on the 
heavy water production facilities and the estimated 
removal costs of these facilities. Leases which transfer 
the benefits and risks of ownership of assets to 
Ontario Hydro are capitalized. 

Interest is capitalized on construction in progress at rates 
(1993-9.8 percent, 1992-10.7 per cent) which approx- 
imate the average cost of long-term funds borrowed 
in the years in which expenditures have been made for 
fixed assets under construction. If the construction 
period of a project is extended and the construction 
activities are continued, interest is capitalized during 
the period of extension provided that the project has 
a reasonable expectation of being completed. 



2S6 



PI BLIC \( ( <>l MS. 1993-94 



ONI UUO HYDRO 
I l\\N( l\l STATEMENTS 



including thr COSI 

ns 

Depreciation 

iated on a straight-line basis Depre- 
i lasses of assets are based 
on their estim es Major compc: 

of fossil and nuclear generating stations are deprc 
over the lesser of the service life expectancy of the 
ma|or component or the remaining service life of the 
associated generating station; for hydroelectric 
generating stations, ma|or components are depreciated 
over the service life expectancy of the component, 
ranging from 25 to 100 years. The estimated service 
lives of assets in the major classes are: 



Generating stations 


-fossil 
-nuclear 




-40 years 
-40 years 


Heavy water: 


-over the 
the year 


period 
2040 


ending in 



Transmission and 
distribution facilities 



- 10 to 100 years 



Heavy water 
production facilities: 



12 years 



Administ ration and 
service facilities: 






*up depreciation pra< 

on sa 

Whei Mval less residual value, termed 

remov can 

reasonably be estimated and are significant, provr i 
<cept for those related to heavy 
water production facilities, are charged to depreciation 
expense on an annuity basis over the remaining ser 
vice life of the related fixed assets. For heavy water 
production facilities, provisions for removal costs are 
charged to heavy water production costs on a straight- 
line basis over the remaining service life of the related 
facilities. Removal costs that are provided for include 
the estimated costs of decommissioning nuclear and 
fossil stations and heavy water production facilities, 
and the estimated costs of removing certain nuclear 
reactor fuel channels Other removal costs are charged 
to depreciation expense as incurred. 

The estimated service lives of fixed assets and the 
significant assumptions underlying the estimates of 
fixed asset removal costs are subject to periodic review 
Any changes arising out of such a review are imple- 
mented on a remaining service life basis from the year 
the changes can first be reflected in electricity prices 

Non-operating reserve facilities are amortized so that 
any estimated loss in value is charged to depreciation 
expense on a straight-line basis over their expected 
non-operating period. 

Fuel for electric generation: Fuel used for electric 
generation comprises the average inventory costs of 
fuel consumed, the value attributed to commissioning 
energy produced, and provisions for disposal of nuclear 
fuel used during the period. The inventory cost of I 
consumed comprises fuel purchases, transportation 
and handling costs 

1 he value attributed to commissioning energy produced 
durm, ental opet. 

:nc quanti; 
at get commis 

fuel 



PUBLIC ACCOUNTS, 1993-94 



287 



ONTARIO HYDRO 
FINANCIAL STATEMENTS 



used in each period are charged to operations based 
on estimated future expenditures and interest accumu- 
lating to the estimated date of disposal. Estimates 
of expenditures, interest and escalation rates, and 
the date of disposal are subject to periodic review. 
Adjustments resulting from changes in estimates are 
charged to operations on an annuity basis over the 
period from the year the changes can first be reflected 
in electricity prices to the estimated in service date 
of the disposal facility. 

Foreign currency translation: Current monetary 
assets and liabilities in foreign currencies are translated 
to Canadian currency at year-end rates of exchange 
and the resultant exchange gains or losses are credited 
or charged to operations. Long-term debt payable in 
foreign currencies is translated to Canadian currency 
at year-end rates of exchange. Resulting unrealized 
exchange gains or losses are deferred and included 
in deferred debt costs, and are amortized to operations 
on an annuity basis over the remaining life of the 
related debt. 

Foreign exchange gains or losses on hedges of long- 
term debt payable in foreign currencies are deferred 
and included in deferred debt costs. The deferred gains 
or losses on hedges are amortized to operations in the 
periods the hedges provide benefit. 

Foreign exchange gains or losses on early redemption 
of long-term debt, including subsequent gains and losses 
on short-term replacement financing, are deferred 
and included in deferred debt costs if the exposure in 
the foreign currency related to the redeemed debt is 
continued by refinancing the redeemed debt in 
the same currency. These deferred gains or losses are 
amortized on an annuity basis over the period to the 
original maturity date of the redeemed debt. If the for- 
eign currency exposure is reduced as a result of the 
early redemption of debt, the resulting foreign exchange 
gains or losses related to the redeemed debt are 
credited or charged to operations. 

Deferred debt costs: Deferred debt costs include 
the unamortized amounts related to unrealized foreign 
exchange gains of losses resulting from the translation 
of foreign currency long-term debt; deferred foreign 
exchange gains or losses on hedges; deferred foreign 
exchange gains or losses on the early redemption of 
long-term debt; discounts or premiums arising from 



the issuance of debt or the acquisition of debt prior to 
maturity; and discounts or premiums accrued on foreign 
currency hedges. 

Discounts or premiums arising from the issuance of 
debt are amortized over the period to maturity of the 
debt. Discounts or premiums on debt acquired prior to 
the date of maturity are amortized over the period 
from the acquisition date to the original maturity date 
of the debt. Discounts or premiums on foreign currency 
hedges are credited or charged to operations over the 
terms of the individual hedges. 

Demand management: Demand management 
activities undertaken by Ontario Hydro encourage 
customers to conserve or use electricity more efficiently. 
Demand management costs that have reasonably 
assured and specifically identifiable future benefits to 
Ontario Hydro are deferred and amortized to operations 
on a straight-line basis over the periods that benefit. 
All other costs are charged to operations as incurred. 
The benefit periods of deferred demand management 
costs are subject to periodic review. Any changes arising 
out of such a review are implemented on a remaining 
benefit period basis from the year the changes can 
first be reflected in electricity prices. 

Nuclear agreement-payback: Ontario Hydro, 
Atomic Energy of Canada Limited and the Province of 
Ontario are parties to a joint undertaking for the con- 
struction and operation of Units 1 and 2 of the Pickering 
Nuclear Generating Station, with ownership of these 
units being vested in Ontario Hydro. Contributions to 
the capital cost by Atomic Energy of Canada Limited 
and the Province of Ontario amounted to $258 million 
and these have been deducted in arriving at the value 
of fixed assets in service in respect of Pickering Units 1 
and 2. Ontario Hydro is required to make monthly 
payments, termed "payback", until the year 2003 to 
each of the parties in proportion to their capital contri- 
butions. Payback, in a broad sense, represents the net 
operational advantage of having the power generated 
by Pickering Units 1 and 2, compared with power gen- 
erated by coal-fired units similar to Lambton Units 1 
and 2. Payback is charged to the cost of operations 
and included in fuel used for electric generation. 

During the 1983 through 1988 shutdown period for 
replacement of pressure tubes in Pickering Units 1 and 2, 
the payback calculations resulted in negative payback 



288 



PI BLICACCOl MS. 1993-94 



ONTARIO HYDRO 

I IN\N( I \l STATEMENTS 



: die 

.u i mm; ided 

In 
irding Future value. Oni 
mg 
1 1 the 
• I his amortization 
the Payback amouni the cost of 

operations In 1993, the Corporation wrote off this asset 

restructuring, 
teni with its treatment of other deferred costs 
(see note 5). 

Pension plan: I fie pension plan is a contributory, 
defined benefit plan covering all regular employees of 



• accounting purposes 
tuarially di ■ assumptions 

thai i rf 1ft t mar • 

ol fin • value of ai 

pension plan 
.verage Pension 
plan surpluses and deficiencies are amortized on an 
annuity basis over the expected average remaining 
period of service of the employees covered by Ontario 
Hydro's pension plan 

Research and development: Research and devel- 
opment costs are charged to operations in the year 
incurred, except for those related directly to the design 
or construction of a specific capital facility which are 
capitalized as part of the cost of the facility 



PUBLIC ACCOUNTS, 1993-94 



289 



ONTARIO HYDRO 



Statement of Operations 

for the year ended December 3 1 (millions of dollars) 



Revenues 



1993 



1992 



Primary power and energy 
Municipal utilities 
Rural retail customers 
Direct industrial customers 

Secondary power and energy (note 1) 



5,721 


5,281 


1,641 


1,568 


873 


863 


8,235 


7,712 


128 


56 


8,363 


7,768 



Costs 



Operation, maintenance and administration 

Fuel used for electric generation 

Power purchased 

Provincial government levies (note 2) 

Depreciation (note 3) 



Income Before Financing Charges 

Financing charges (note 4) 



2,060 


2,246 


911 


1,137 


260 


186 


286 


270 


1,506 


1,198 


5,023 


5,037 


3,340 


2,731 


3,330 


2,419 



Income Before Corporate Restructuring Charge and Writeoffs 

Corporate restructuring charge and writeoffs (note 5) 
Net Income (Loss) 



10 



312 



3,614 



(3,604) 



312 



See accompanying summary of significant accounting policies and notes to financial statements. 



290 



PI BLICACCOI MS, 1993-94 



DM \KIOim>K<> 



Statement of Financial Position 



Assets 



1993 






Fixed asse ts 

:.'h( 

Less accumulated depre< iation 

Construction in progress 



46,978 
9,838 


39,997 


37,140 


30,382 


3,600 




40,740 


1 - - 



Current assets 

Accounts receivable 

Fuel for electric generation (notes 5 and 7) 

Materials and supplies, at cost (note 5) 



1,207 


1,032 


662 


1,345 


283 


351 


2,152 


2,728 



Other assets 

Deferred debt costs 

Deferred pension costs (note 16) 

Deferred demand management costs 

Other deferred costs (notes 5 and 8) 

Long-term accounts receivable and other assets 



828 


777 


208 


535 


360 


227 


- 


855 


418 


859 


1,814 


3,253 


44,706 


46,671 



notes to finan< ial statements 



PUBLIC ACCOUNTS, 1993-94 



ONTARIO HYDRO 



291 



Liabilities 



1993 



1992 



Long-term debt (note 9) 
Current liabilities 

Bank indebtedness (note 10) 

Accounts payable and accrued charges 

Short-term notes payable (note 11) 

Accrued interest 

Long-term debt payable within one year (note 9) 



31,848 


31,238 


615 


635 


1,736 


1,202 


1,109 


898 


979 


951 


1,837 


2,796 


6,276 


6,482 



Other liabilities 

Unamortized option premiums (note 9) 
Long-term accounts payable and accrued charges 
Accrued fixed asset removal and used nuclear fuel 
disposal costs (note 12) 



853 
631 

1,773 



3,257 



503 



1,517 



2,020 



Contingencies (note 13) 



Equity 



Retained earnings (note 14) 



3,325 



44,706 



6,931 



46,671 



On behalf of the Board, 



^-z^. 



Chairman, Board of Directors and 
Chief Executive Officer 





President and Chief 
Operating Officer 



Toronto, Canada, 
March 14, 1994 



292 



I'l lii.ic \( CO! Ms. 1993-94 



ONI UUOHYMO 

Statement of Source of Cash Used for Investment in Fixed Assets 



( .ish provided from op ci.it ions 

luring and wm< 
Amortization :ige gains and losses 

vision for used nuclear fuel disposal costs 
Other 

Changes in non-cash working capital and long-term accounts 

payable affecting operations- decrease (note 15) 
Cash provided from operations 






3,604) 













2,916 




41 


59 


71 


42 


191 


29 


1,121 


1,640 


211 


51 


1,332 


: t <' 



Cash provided from financing 
Debt for long-term financing 

Issued 

Retired 

Redemption of long-term debt, net of reissuances 
Cash received from sale of options 
Changes in cash and cash equivalents 

Bank indebtedness -(decrease) 

Short-term notes used for cash management -increase 

Cash provided from financing 

Cash provided from operations and financing 



3,829 


5,863 


(5,468) 


(2,882) 


(1,639) 


2,981 


1,186 


(1.197) 


857 




(20) 




64 




44 


. 


448 


1.811 


1.780 





used for) ol 



-1 






Cash used tor investment in fixed ass< ti 



1.871 






PUBLIC ACCOUNTS, 1993-94 



293 



ONTARIO HYDRO 

Notes to Financial Statements 

1. Secondary Power and Energy 

Secondary power and energy revenues include $125 million (1992-$53 million) from sales of electricity to United 
States utilities. 



2. Provincial Government Levies millions of dollars 
Provincial water rentals 
Provincial debt guarantee fee 



1993 



1992 
109 
161 



112 
174 



286 



270 



Provincial water rentals are the amounts paid to the Province of Ontario for the use of water for hydroelectric 
generation. The Province of Ontario has legislated that Ontario Hydro pay to the Province an annual debt guarantee fee 
of one half of one percent on the total debt guaranteed by the Province, outstanding as of the preceding December 31 



3. Depreciation millions of dollars 

Depreciation of fixed assets in service 
Amortization of other deferred costs 
Amortization of deferred demand management costs 
Fixed asset removal costs 
Other removal costs 



1993 

1,369 

39 

22 

158 

46 



1992 

1,068 

39 

13 

101 

105 



Less: 

Depreciation charged to 



Other 



construction in progress 
heavy water production 
fuel for electric generation 



1,634 



75 

49 

1 

3 



128 



1,506 



,326 



74 

50 

1 

3 



128 



1,198 



4. Financing Charges millions of dollars 
Interest on bonds, notes and other debt -long-term 

-short-term 
Interest on accrued fixed asset removal and used nuclear fuel disposal costs 



Less: 



1993 

3,693 

48 

108 



1992 

3,636 

22 

124 



Interest charged to -construction in progress 
-heavy water production 
-fuel for electric generation 

Interest earned on investments 



Interest charged to operations 
Foreign exchange 



3,849 



398 
48 

7 



3,782 



1,167 

55 

9 



74 


119 


527 


1,350 


3,322 


2,432 


8 


(13) 


3,330 


2,419 



294 PUBLIC ACCOUNTS, 1993-94 

ONI UUO HYDRO 

5. Corporate Restructuring Charge and Writeoffs 

624 

124 

232 

Ote 8) 772 

410 
643 
214 



3,614 



itario Hydro approved an < ■ reduction and restructuring 

Hydro to j I and to freeze rates in real 

u< tunng program resulted in a number of charges and writeoffs 

■ 

ic restructuring including costs associated with a staff reducuon program 
resulted in the voluntary departure of about 5,000 regular employees. This is in addition to approximately 
ployees who left during the year and 1,500 regular employees who left under the voluntary programs 
announced in September 1992. The staff reduction program together with reorganization undertaken as part of the 

:unng has also resulted in costs for staff, office and equipment relocations. In addition, the Corporation also 
identified certain assets, primarily materials and supplies and fixed assets, and specific real estate assets which were 
no longer needed as a result of the restructur 

Ontario Hydro has decided to write off and no longer seek recovery of additional amounts which, as a result of 
past decisions, were being carried on its balance sheet for recovery from customers in future years. Included in 

irge are "Other deferred costs" relating to the cancellation of the long-term uranium supply and power purchase 
contracts (see note 8). 

Consistent with the write off of the other deferred costs, the excess of cost over market value in the nuclear fuel 
inventories and in the future deliveries of fuel associated with the cancelled uranium supply contracts, has been 
provided for. 

The Nuclear Agreement-Payback amount represents accumulated negative payback amounts as a result of the shut- 
down of Pickering Nuclear Generating Station Units 1 and 2 over the 1983 through 1988 period for replacement of 
pressure tubes. Due to the uncertainty regarding the future value of this asset, it was being amortized to operations 
on a straight-line basis. Consistent with the treatment of the other amounts previously deferred and amortized, this 
amount is being written off. 

Ontario Hydro has decided to mothball or shutdown 2,850 megawatts (MW) of surplus generating capacity including 
two coal fuelled units at Lambton Generating Station, two oil fuelled units at Lennox Generating Station and 
Unit 2 at Bruce "A" Nuclear Generating Station. This is in addition to four coal fuelled units representing 1.09/ 

rig Station mothballed in January and April of 1993. The amount included in the corporate 
restructuring charge reflects a provision foi the writeoff of the four Lnkevicw units and Bruce I 'nit 2, and mothballing 
• the Lennox and Lambton units [*h< Bruce Unit 2 writeoff includes the Unit's estimated net book value 

Mine ot shutdown, and estimated decommissioning costs reduced by the Unit's 
accumulated retubini; : Mso included in the provision are staff reduction < cms for all units which wil 



PUBLIC ACCOUNTS, 1993-94 



295 



ONTARIO HYDRO 



6. Fixed Assets millions of dollars 



1993 



46,978 



9,838 



3,600 



39,997 



9,615 



1992 







Fixed Assets 


Accumulated 


Construction 


Fixed Assets 


Ace 


j mu la ted 


Construction 






in Service 


Depreciation 


in Progress 


in Service 


Depredation 


in Progress 


Generating stations 


















-hydroelectric 




2,351 


769 


589 


2,229 




739 


559 


-fossil 




4,774 


1,900 


507 


4,453 




1,839 


783 


-nuclear 




24,322 


3,422 


457 


17,836 




2,969 


6,777 


Heavy water 




4,040 


515 


1,316 


3,308 




444 


1,334 


Transmission and distrib 


ution 


9,686 


2,357 


686 


9,151 




2,158 


794 


Heavy water production 


facilities 


- 


- 


- 


1,063 




612 


- 


Administration & service 


facilities 


1,805 


875 


45 


1,957 




854 


61 



10,308 



Darlington Nuclear Generating Station. The two remaining units at Darlington, Units 3 and 4, were declared 
in service for commercial operation in February 1993 and June 1993, respectively. 

Heavy water. As at December 31, 1993, Ontario Hydro terminated the production of heavy water for its own use, 
as there was sufficient heavy water on hand to meet future needs of its existing generating stations. This heavy 
water is shown as construction in progress as at December 31, 1993. Any quantities of heavy water produced in 
the future will be for sales to external parties. Accordingly, the heavy water production facilities have been fully 
depreciated and included in the cost of heavy water construction in progress. 



7. Fuel for Electric Generation millions of dollars 

Inventories -uranium (note 5) 
-coal 
-oil 



1993 

199 

371 

92 



1992 

725 

525 

95 



662 



1,345 



8. Other Deferred Costs millions of dollars 

Bruce Heavy Water Plant "D" 

Wesleyville Generating Station 

Coal purchase agreement 

Denison Mines Limited uranium supply contract 

Rio Algom Limited uranium supply contract 

Manitoba Hydro power purchase contract 



1993 



1992 

37 

2 

17 
242 
448 
109 



855 



Other deferred costs are amounts that the Board of Directors, under its rate setting authority, had determined be 
deferred and amortized for recovery through electricity rates on a straight-line basis over a specified period of years. 
In 1993, $39 million and $44 million (1992 -$39 million and $73 million) of other deferred costs were charged to 
depreciation, and fuel used for electric generation, respectively. 



In January 1994, as part of the Corporation's restructuring program, the Board of Directors approved a recommen- 
dation to no longer seek recovery of these costs through electricity rates. Accordingly, the balance of these costs, 
$772 million, was written off at December 31, 1993 (see note 5). 



2% 



PI BLIC \( ( ()l MS. 1993-94 



dm \Kio immo 



33,645 






9. Long-Term Debt 



■rency 
in whu h tl, 





40 


■ 




1.H37 


2,796 


31,848 


•; . • 



1993 










( anaiuifi 


Prim ipal ( )utstanding 

1 on 


loi.i! 


. Sited 

latins! Rule 

(percent) 




Imti 






- 


- 


- 




2,794 








1,192 


643 


1,835 




1,746 








1,855 


842 


2,697 




2,388 








2,309 


151 


2,460 




2,465 




1997 




1,056 


- 


1,056 




1,057 




1998 




2,591 


662 


3,253 




- 




1 -5 years 


9,003 


2,298 


11,301 


10.0 


10,450 


10.6 


vears 


9,123 


795 


9,918 


10.2 


10,762 


10.0 


11-15 years 




2.547 


- 


2,547 


10.0 


2,390 


9.7 


16-20 years 




2,191 


2,714 


4,905 


11.0 


5,173 


11.1 


21 -25 years 




648 


- 


648 


10.0 


844 


10.5 


26 years and over 




4,326 


- 


4,326 


10.1 


4.375 


10 1 




27,838 


5,807 


33,645 


10.2 


33,994 


1 


Currency in which 


payable 














Canadian dollars 








27,838 




27,917 




United States dollars 








5,673 




5,947 




Swiss francs 








134 




130 










33,645 




33.994 





Bonds and notes payable are either held, or guaranteed as to principal and interest, by the Province of Ontario. 

Bonds and notes payable in United States dollars include $2,052 million (1992 -$4,01 3 million) of Ontario Hydro 
bonds held by the Province of Ontario and having terms identical with Province of Ontario issues sold in the United 
States on behalf of Ontario Hydro. 

Option contracts. Ontario Hydro has convened future potential interest savings related to call options embedded 
iin of its bonds to cash, by selling offsetting option contracts. The option contracts sold give holders the 
be paid an interest rate equal to the bonds' coupon rate, effe< tive as at the call date Premiums received from 
ire being amortized to income, as a redu< don of interest expense, ovei the remaining 
th notional principal amounts illion and 



: 



PUBLIC ACCOUNTS, 1993-94 297 



ONTARIO HYDRO 



9. Long-Term Debt continued 



Forward exchange contracts. Forward exchange contracts hedging US dollar principal and interest payments 

totalled US$1,128 million as at December 31, 1993 (1992-US$1,274 million) and had a weighted average Canadian 
dollar exchange rate of 1.26 (1992- 1.26). US$822 million hedge principal and interest payments due in 1994 and the 
remaining US$306 million hedge payments due over the period 1995 through 1998. In addition, Ontario Hydro 
has entered into forward exchange contracts to hedge the exposure related to some future US dollar revenues. As 
at December 31, 1993 such forward exchange contracts amounted to US$185 million and had a weighted average 
Canadian dollar exchange rate of 1.35. US$3 million of these contracts hedge revenues expected in 1994 and the 
remaining US$182 million hedge revenues expected over the period 1995 through 1998. 

Foreign currency swap contracts. Foreign currency swap contracts to hedge US$777 million and Swiss franc 
239 million of principal and interest payments into Canadian dollars were outstanding as at December 31, 1993 
(1992-US$837 million and Swiss franc 250 million). Of this, US$60 million and Swiss franc 11 million are due in 
1994, and US$717 million and Swiss franc 228 million are due over the period 1995 to 2001. 

10. Bank Indebtedness 

Short-term bank lines of credit are available to Ontario Hydro in the amount of $600 million (1992 -$600 million), 



of which $575 million was utilized at year end (1992-$590 million). The lines of credit are unsecured and bear 
interest at less than the prime rate. 

11. Short-Term Notes Payable millions of dollars 1993 1992 

Short-term notes used for cash management 191 127 

Short-term notes used for long-term financing 918 771 



1,109 898 



Certain bond issues were called and refinanced at favourable interest rates by issuing short-term notes. Financial 
arrangements were also entered into so as to achieve a fixed interest rate on most of the refinanced issues. 

12. Accrued Fixed Asset Removal & Used Nuclear Fuel Disposal Costs millions of ,/. liars 1993 1992 

Accrued fixed asset removal costs 
-accrued decommissioning costs 
-accrued fuel channel removal costs 

Accrued used nuclear fuel disposal costs 



Fixed asset removal costs. Fixed asset removal costs are the costs of decommissioning nuclear and fossil 
generating stations and heavy water production facilities after the end of their service lives, and the costs of 
removing certain fuel channels which are expected to be replaced during the life of the nuclear reactors. The signif- 
icant assumptions used in estimating fixed asset removal costs were: 

• decommissioning of nuclear generating stations in the 2042 to 2062 period on a deferred dismantlement 
basis (dismantlement following storage with surveillance for a 30-year period after shutdown of the reactors), 
and a transportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities: 

• dismantlement of Bruce Heavy Water Plants 'A", "B" and "D" in the 1994 to 2005 period; 

• interest rates through to 2065 ranging from 9% to 10% (1992-9% to 11%); 

• escalation rates through to 2065 ranging from 3% to 7% (1992-4% to 7%); and . 



588 
394 


447 
374 


982 


821 


791 


696 


1,773 


1,517 



29X 



PUBLIC ACCOI MS, 1993-94 



<)M UtIO HYDRO 

12. Accrued Fixed Asset Removal & Used Nuclear Fuel Disposal Costs 
• ing the foil 

■ 



.'I removal, 
■ i isi redu< tion and restru< turing program, the commitment 

: In Februai I lydro df-uded to shutdown 

! he a( t umulated fixed asset removal provision relating to 
iuni relating to the shutdown of Unit 2 charged to the corporate 
restructuring ■ 

Used nuclear fuel disposal costs. I he significant assumptions used in estimating the future used nuclear fuel 
al costs w< 

• t ilu yeai 2025) for used nuclear fuel disposal facilities; 

• ransportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities; 

• interest rates through to the disposal date ranging from 9% to 10% (1992-9% to 11%); and 

• -'.rough to the disposal date ranging from 3% to 7% (1992-4% to 7%). 

Because of : inties associated with the technology of disposal and the above factors, these costs are subject 

to change. 

13. Contingencies 

Manitoba Hydro 

In December 1992. due to a projected surplus in generating capacity, Ontario Hydro exercised its right to terminate 
its long-term power purchase contract with Manitoba Hydro. In Manitoba Hydro's certificate of costs for reimburse- 
ment, an amount for $49 million was claimed for costs incurred by Manitoba Hydro prior to entering into the 
contract with Ontario Hydro on December 7, 1989. Ontario Hydro is of the opinion that costs incurred by Manitoba 
Hydro before December 7, 1989 are not reimbursable by Ontario Hydro under the contract. As well, based on a 
review of the certificate of costs, it appears that the total cost claimed by Manitoba Hydro may have been over- 
stated. Ontario Hydro has commenced an action against Manitoba Hydro for a declaration that Ontario Hydro is not 
obliged to pay costs incurred prior to entering into the contract and for a further judgement against Manitoba Hydro 
requiring the repayment of amounts which were improperly claimed by Manitoba Hydro and paid by Ontario Hydro 
under the contract. At this time, the outcome of the action is not determinable, and as such, no provision has been 
accrued in Ontario Hydro's financial statements with respect to any amounts in dispute. 



14. Retained Earnings milh i dollars 

Balance at beginning of year 

-me (loss) 
Net refunds on annexation by muni< ipaliti< 
Balance at end of year 



1993 

6,931 

(3,604) 

(2) 



1992 



6.619 
312 



3,325 



6,931 



i lydro consolidated and reclassified its three equity accounts into one retained earnings account 
The accoun- I include the accumulated debt retirement appropriation, the reserve for stabil 

the Province of Ontario as assistance foi rural construction 



PUBLIC ACCOUNTS, 1993-94 



299 



ONTARIO HYDRO 

15. Statement of Source of Cash used for Investment in Fixed Assets millions of dollars 

Cash provided from financing represents the amount of cash provided from the issuance of long-term debt and the 
issuance of short-term notes used for long-term financing, less the amount of cash used to retire or redeem long-term 
debt, and the effects of changes in cash and cash equivalents. Cash and cash equivalents are defined to be cash and 
short-term investments less bank indebtedness and short-term notes used for cash management. 

The changes in non-cash working capital and long-term accounts payable affecting operations consisted of the following: 



1993 



1992 

(113) 

(3) 

51 

188 

6 

(78) 



Accounts receivable -(increase) 

Fuel for electric generation -decrease (increase) 

Materials and supplies -(increase) decrease 

Accounts payable and accrued charges -increase 

Accrued interest- increase 

Long-term accounts payable and accrued charges -increase (decrease) 



(175) 
286 
(7) 
43 
28 
36 



211 



51 



The reconciliation of the change in fixed assets during the year with the investment in fixed assets and cash used for 
investment in fixed assets is shown below: 



1993 

50 

1,369 

(124) 
1,001 



1992 
2,520 
1,068 

(124) 
63 



Change in fixed assets 

Depreciation of fixed assets in service 

Depreciation charged to heavy water production and construction in progress 

Net book value of fixed assets sold or retired 

Investment in fixed assets 

Changes in accounts payable and accrued charges affecting investment 

in fixed assets -(increase) 
Cash used for investment in fixed assets 



2,296 


3,527 


(425) 


(152) 


1,871 


3,375 



16. Benefit Plans 

Ontario Hydro's employee benefit programs include the pension plan, the group life insurance plan and the long- 
term disability plan. 



Pension plan. Regular pension costs for 1993 were $161 million (1992-$161 million). In 1993, $106 million (1992- 
$106 million) of the pension costs were charged to operations and $55 million (1992-$55 million) were capitalized. 
In addition, included in the corporate restructuring charge are costs of $327 million associated with the voluntary 
staff reduction program. The pension costs for 1993 were actuarially determined for accounting purposes using the 
following significant assumptions which take into consideration the long-term nature of the pension plan: 

• rate used to discount future pension benefits -6.50% (1992-7.00%); 

• rate used to estimate interest cost- 6.50% (1992-7.00%); 

• rate used to estimate return on investments -8.75% (1992-9.00°/o); 

• salary schedule escalation rate -3.50% (1992-4.00%); 

• average long-term rate used to estimate improvements in pension benefits to partially offset the effect of 
increase in cost of living-2.44% (1992-2.81%); and 

• average remaining service period of employees- 17 years (1992-17 years). 



300 PUBLIC ACCOl MS. l'W-94 



OM \KK) in DKO 

16. Benefit Plans 

■ 
Group life insurance plan 

Group health tare plan. les a group j 

$51 million). 

Other post -employment benefits. In addition to pension benefits, Ontario Hydro provides group life msur- 

ees and, in certain cases, their surviving spouses and unmarried 
The cost of providing the group life insurance and health care benefits is charged to operations as the 
roviding th< s was $15 million (1992-516 milli 

17. Research and Development 



: roximately $129 million of research and development costs were charged to operations and $42 million 
I '92 -$134 million and $49 million, respectively). 

18. Denison Mines Limited 

In April 1991. Ontario Hydro notified Denison Mines Limited (Denison), pursuant to the provisions in the contract, 
that the long-term uranium supply contract would be terminated effective January 1. 1993. In Denison's 1991 and 

;ce statements for the cost of production of uranium supplied to Ontario Hydro. Denison included signi- 
ficant amounts for depreciation and other costs, which Denison claimed resulted from a revision to the estimated 
life of its Elliot Lake uranium mine as a consequence of the contract termination by Ontario Hydro and Denison's 
>n to close the mine. The position asserted by Denison would have resulted in substantial additional charges 
;ranium deliveries in 1991 and 1992. Ontario Hydro rejected this position as not being in accordance 
upply contract and the dispute was submitted to arbitration ] he arbitration tribunal 
majority of the over $350 million clan -Ontario Hydro and requires 

pay approximately $31 million, plus interest, related to Denison . ments and post- 

nison has been provided for as part of the corpo; 
■ >3 consistent with the treatment of otl 
cancel: 

19. Comparative Figures 

■ 
■ 



PUBLIC ACCOUNTS, 1993-94 



301 



LEGISLATIVE ASSEMBLY RETIREMENT ALLOWANCE ACCOUNT 

(Established under the Legislative Assembly 

Retirement Allowances Act) 

Statement of Account 

For the Year Ending March 31, 1994 



DEPOSITS 

Contributions: 
Participants 
Province of Ontario 



1994 


1993 


$ 


$ 


651,922 
651,922 


817,442 
805,289 



Interest Earned: 



On the balance in the Account 
March 31 , 1993 @ 11.09202% 
March 31 , 1992 @ 11.21958% 

TOTAL DEPOSITS 

PAYMENTS 



6,054,249 



7,358,093 



5,721,134 



7,343,865 



Allowances (including supplementary 
benefits) to annuitants and beneficiaries 

Supplementary Benefits - recovery from 
the Province 

Refund of contributions and interest 

TOTAL PAYMENTS 

Net increase in the fund 

Balance on deposit with the Treasurer 
of Ontario, 

- beginning of year 

- end of year 



5,253,461 


5,109,452 


(1,484,765) 


(1,368,802) 


17,490 


13,636 


3,786,186 


3,754,286 


3,571,907 


3,589,579 


54,582,006 


50,992,427 


58,153,913 


54,582,006 



Approved: 

B.A. Begin 

Management Board Secretariat 



302 PI BLICACCOI NTS, 1993-94 



MOTOR VEHICLE ACCIDENT CLAIMS FUND 
(Established under the Motor Vehicle Accident Claims Act) 



STATEMENT OF FINANCIAL POSITION 
AS AT MARCH 31, 1994 



ASSETS 



Funds on Deposit with the 
Treasurer of Ontario 



1994 

$ 


1993 

* 


47.965.769 


44,274.765 


47,965.769 


44,274.765 



UABIUTIES fr FUNQ BALANC E 

Net Fund Balance 47.965.769 44.274.765 

47.965.769 44.274.765 



See accompanying notes to Financial Statements 



Approved: 




B. M Dudzinski 
Director 



PUBLIC ACCOUNTS, 1993-94 



303 



MOTOR VEHICLE ACCIDENT CLAIMS FUND 
(Established under the Motor Vehicle Accident Claims Act) 

STATEMENT OF FUND 

FOR THE YEAR ENDED MARCH 31, 1994 



Receipts 


1994 
$ 


1993 
$ 


Fee on issue or renewal of 

driver's licences 
Repayment by debtors 
Interest credited on balance 

in Fund as at December 31, 1993 
Prior year recoveries 


13.607.102 
2.982,082 



159.27? 


7,126,071 
2.969,922 

2,110.500 
63.549 


TOTAL RECEIPTS: 


16.74$,45S 


12,270,042 



Disbursements 



Special Purpose Payments 



Judgments. Including costs 


3.768,487 


4,020,244 


Accident Benefits 


4,303352 


2,003,839 


Out-of-Court settlements of claims 


355,527 


333.062 


Hit-and-Run cases, including costs 


1,070.829 


875,679 


ilstrative Expenses 






Salaries and Wages 


1.216,716 


1,203,179 


Employees' benefits 


230,003 


209,257 


Transportation and Communication 


67,366 


62,211 


Services 






Claims (Solicitors Fees etc.) 


1,035,561 


969,498 


No-Fautt Claims Expense 


88,550 


69,900 


Other 


899,144 


500.672 


Supplies and Equipment 


21.417 


13.266 



TOTAL DISBURSEMENTS: 



13,057. 45 2 



1Q.2gQ.e07 



Increase/ (Decrease) in Fund during 
the year 

Balance in Fund, on deposit with 
the Treasurer of Ontario, Beginning 
of Year 

Balance in Fund, on deposit with 
the Treasurer of Ontario. End of Year 



3,691,004 



44 .27 4 ,765 



47,9v5,7y9 



2,009,235 



42,265.530 



44.274.765 



See accompanying notes to Financial Statements 



304 PUBLIC ACCOUNTS , 1993-94 

MOTOR VEHICLE ACCIDENT CLAIMS FUND 
NOTES TO FINANCIAL STATEMENT 



Authority 

The Motor Vehicle Accident Claims Fund (the "Fund") operates under the authority 
of ttie Motor Vehide Accident Claims Act (the "Act"), R.S.O. 1990, Chapter M.41 
as amended. 



Fund Operations 

The Fund was originally established to provide compensation to victims of motor 
vehicle accidents caused by uninsured or hit-and-run motorists in Ontario. 
Uninsured motorists were required to pay an annual fee into the Fund. However, 
effective March 1, 1980, with the enactment of the Compulsory Automobile 
Insurance Act , all motorists were required to carry compulsory third party liability 
insurance including uninsured motorist coverage. 

The Fund continues to pay those claims occurring after March 1, 1980, up to 
June 22, 1990 involving: 

pedestrians who are injured by an uninsured or hit-and-run vehicle where 
the pedestrian is not otherwise covered by an automobile insurance policy; 

injury to uninsured passengers in an uninsured vehicle where the driver of 
the uninsured vehicle is at fault; 

innocent parties where two uninsured motor vehicles are involved; and 

damages to property not insured against vehicle impact (e.g. Hydro and 
telephone poles, highway guardrails, etc.) providing both owner and driver 
of the uninsured vehicle can be identified. 

Effective June 22, 1990, the Insurance Statute Law Amendment Act amended the 
Motor Vehicle Accident Claims Act to require that the Fund also pay no-fault 
accident benefits in accordance with the No-Fautt Benefits Schedule to all parties, 
in those residual circumstances where no insurance is available. The right of 
subrogation, which had applied to all claims prior to June 22, 1990, now exists only 
if the personal injury threshold is surpassed for claims incurred between June 22, 
1990 and December 31, 1993. 

As was the case in pre June 1990 cases, the Fund continues to pay property 
damage claims providing both the owner and driver of the uninsured vehicle are 
identified, except in those instances involving two uninsured vehicles, where no 
property damage claims are paid. 

Bill 164 an Act to amend the Insurance Act became law, effective January 1, 1994. 
The Fund is now required to pay out an enhanced level of accident benefits as set 
out in the Statutory Accident Benefits Schedule. Although K would be difficult to 
estimate the effect of Bill 164 on the MVACF claim experience without a detailed 
study of the MVACF claim population, our current estimate is that this change is 
unlikely to materially affect the volume of claims although K will affect the 
configuration of claims and ceiling amounts. As with No-Fautt claims, the right of 
subrogation does not apply to SABS claims. Only pain and suffering tort claims 
are recoverable from the uninsured motorist. As a result of these legislative 
changes, the Tund is presently paying claims under three automobile insurance 
systems 



PUBLIC ACCOUNTS, 1993-94 305 

MOTOR VEHICLE ACCIDENT CLAIMS FUND 
NOTES TO FINANCIAL STATEMENT 

Statement of Fund 

Basis of Accounting 

The Fund uses a cash basis of accounting which is modified to allow an additional 
thirty days to pay for goods and services pertaining to the fiscal year just ended. 
In this regard, certain payments incurred at year end may be reported in the 
following month of the new fiscal period. 

Receipts 

Fees consist of $1.00 charged per year to every driver in the Province of Ontario 
who renews his/her driver's licence and for every new driver's permit issued. 
Effective April 1 , 1994, Regulation 800 under the Motor Vehicle Accident Claims Act 
was amended to reduce the annual fee from $1.00 to $0.10. 

Amounts collected on outstanding receivables, derived from paying out 
subrogatable tort claims are reported as receipts in the year they are collected 
(see below for explanation of Accounts Receivable). 

Interest on the Fund is the amount credited at fiscal year end, based on 
calculations of the balance of the Fund at December 31st, 1993. The rate of 
interest is determined by the Lieutenant Governor in Council, and was set at 0% 
effective April 1, 1993. 

Special Purpose Payments 

Amounts paid from the Fund to victims of automobile accidents, where there is no 
insurance to respond to the claim, are reported as expenditures and are broken 
down into claim types set out in the Motor Vehicle Accident Claims Act . These 
payments are legally recoverable from the uninsured at-fault motorists, for those 
claims incurred prior to June 22, 1990, above the threshold for post June 22, 1990 
to December 31, 1993 claims, property damage claims and pain and suffering 
claims post January 1, 1994. 

Administrative Expenses 

The overhead expenditures (e.g. Salaries, Benefits, Transportation & 
Communication, Services and Supplies & Equipment) are paid out during the 
course of the year from the Consolidated Revenue Fund. At the end of each fiscai 
year, the Lieutenant Governor in Council authorizes the payment out of the Motor 
Vehicle Accident Claims Fund of the amount required to reimburse the 
Consolidated Revenue Fund for the expenses incurred in connection with the 
administration of the Fund. 



Statement of Financial Position 

Motor Vehicle Accident Claims Fund 

As at March 31 , 1994 the Motor Vehicle Accident Claims Fund reported an excess 
of receipts over disbursements of $3.7 million increasing the fiscal year end Fund 
balance to $48.0 million. This amount is held in a Consolidated Revenue Fund 
Special Purpose Account and is reported as a liability on the Statement of Financial 
Position of the Province of Ontario. 



306 PUBLIC ACCOUN TS, 1993-94 

MOTOR \ I lll< I I \( ( I DIM CLAIMS Fl M> 
NOTES TO FINANCIAL SI tTEMENTS 

Accounts Receivable 

The records of the Fund provide for an Accounts Receivable portfolio, compiled 
over the years as a result of payouts to uninsured victims. In accordance with the 
Motor Vehicle Accident Claims Act certain payouts are recoverable from 
defendants and become receivables. As at March 31, 1994 these receivables total 
$72.2 million. Of this amount, inactive accounts totalling approximately $27.9 
million are considered uncollectible, leaving a net realizable value of $44.3 million. 

Fixed Assets 

The cost of Fixed Assets, consisting of furniture and equipment and alterations to 
premises are charged to operations in the period in which they are incurred. 

Contingent Liabilities 

As at March 31, 1994 the Fund is contingently liable for claims in process, claims 
which have occurred but have not yet been reported, and the expenses required 
to settle the claims. Based on a valuation by Actuarial Services of the Ontario 
Insurance Commission, the estimated payments in all future years arising from 
Accident Benefit Claims and Third Party Claims amount to $63.5 million. 

The portion of the overall $63.5 million expected to be paid out in the 1994-95 
fiscal year is estimated to be approximately $13 million. 



PUBLIC ACCOUNTS, 1993-94 307 



Auditor's Report 



To the Provincial Judges Pension Board 
and to the Minister of Finance 



I have audited the statement of changes in fund balance of the Provincial Judges Pension Fund 
for the year ended March 31, 1994. This financial statement is the responsibility of the Fund's 
management. My responsibility is to express an opinion on this financial statement based on 
my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statement is free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statement. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, this financial statement presents fairly, in all material respects, the financial 
position of the Fund as at March 31, 1994 and the results of its operations for the year then 
ended in accordance with the accounting policy described in note 2 to the financial statement. 



Toronto, Ontario K.W. Leishman, CA 

April 22, 1994 Assistant Provincial Auditor 



308 PI BLIC \ccoi Ms. 1993-* 



PROVINCIAL JUDGES PENSION FUND 

Statement of Changes in Fund Balance 
For the Year Ended March 31, 1994 



Deposits 

Contributions 

Participants 

Province ot Ontano (note 4) 
Interest earned 



Payments 

Pension payments and survivor allowances 
Refunds 



Approved on behalf of the Board: 



r Actina Chairman 



1994 1993 

(SOOO's) (SOOO's) 



1.208 
12.369 
11.924 


957 

12.140 
10.141 


25.501 


23.238 


5.684 
138 


5.129 



5.822 


5.129 



Net increase in the Fund 19,679 18.109 

Balance on deposit with the Minister of Finance 

beginning of year 105.952 87.843 

- end of year 125,631 105.952 



See accompanying notes to financial statement. 



PUBLIC ACCOUNTS, 1993-94 309 



PROVINCIAL JUDGES PENSION FUND 

Notes to Financial Statement 
March 31, 1994 



1. DESCRIPTION OF THE FUND 

The Provincial Judges Benefits Fund was established by Regulation made under the Courts of Justice 
Act, effective July 1, 1984. This Regulation designated the Provincial Judges Benefits Board to 
administer the Fund. In accordance with O.Reg. 67/92 of the Courts of Justice Act, the Provincial 
Judges Benefits Fund was continued under the name Provincial Judges Pension Fund (the Fund) and 
the Provincial Judges Benefits Board was continued under the name Provincial Judges Pension 
Board, effective March 1, 1992. The following brief description of the Fund is provided for general 
purposes only. For more complete information, reference should be made to the Regulation. 

(a) General 

The purpose of the Fund is to provide pension payments to retired Provincial Judges and 
Masters of the Ontario Court (General Division) or survivor allowances to the dependents of 
these Judges and Masters. 

(b) Funding Policy 

The annual funding required to maintain pension payments is borne entirely by the Province 
and is determined annually by an actuarial valuation. 

Participants are required to contribute 7% of their salary either until their basic service 
requirement is met or until they reach 70 years of age. This contribution is apportioned by the 
Board to the Fund to provide for entitlements and to the Consolidated Revenue Fund toward 
the cost of life insurance benefits provided. 

(c) Pension Payments 

A pension payment is available based on the age and the number of years of full-time service for 
which the participant has credit upon ceasing to hold office and on the salary of a full-time 
judge of the highest judicial rank held by the participant while in office. The participant is 
entitled to these payments during his/her lifetime. 

(d) Disability Pension Payments 

A full pension payment is available at age 65 for participants with a minimum of five years of 
full-time service who are unable to serve in office due to injury or chronic sickness. 

(e) Survivor Allowances 

A survivor allowance equal to 60% of the pension payment is paid to the spouse during the 
spouse's lifetime or to a child or children until the child or children meets the age, custody, 
education or disability criteria defined in section 22 of Regulation 67/92. 

(0 Death Refunds 

A death refund is payable to the estate of a participant where there is no further entitlement to a 
survivor allowance. The amount of the refund is equal to all contributions made into the Fund 
plus accrued interest, reduced by the amounts of entitlements paid out. 



310 PI BLICACCOl MS. L993-94 



PROVINCIAL JUDGES PENSION FUND 

Notes to Financial Statement 
March 31, 1994 



1. DESCRIPTION OF THE FUND (cont'd) 
(g) Withdrawal Refunds 

Upon ceasing to hold office for a reason other than death, before becoming entitled to a pension 
payment the participant is entitled to a refund. The amount of the refund is equal to the 
contributions made into the Fund plus accrued interest. 

(h) Interest Revenue 

All new money, being the excess of deposits over payments each fiscal year, earns a rate of 
interest which is fixed for 25 years and which is not less than the weighted average rate on long 
term securities issued or guaranteed by the Province of Ontario during that fiscal year. For the 
1994 fiscal year, the rate was 8.38% (1993 - 9.33%). The weighted average interest rate earned on 
the 1994 beginning Fund balance was 10.84% (1993 - 11.15%). 

(i) Fund Status 

The Fund is not subject to the reporting requirements under the Pension Benefits Act and 
Regulations. However, the Fund has the status of a pension plan for income tax purposes. 

(j) Escalation of Entitlements 

Entitlements are adjusted annually based on the Industrial Aggregate in Canada as published 
by Statistics Canada, subject to a maximum of 7% in any one year. 

Z SIGNIFICANT ACCOUNTING POLICY 

The financial statement has been prepared on a cash basis of accounting. 

3. ADMINISTRATIVE EXPENSES 

Administrative expenses are paid by the Province of Ontario. 

4. LIABILITY FOR FUTURE BENEFITS 

The most recent actuarial valuation of the Fund disclosed that, as of March 31, 1993, the total 
unfunded liability for pension payments and survivor allowances was $123,596 million. The 
Province contributes towards the unfunded liability in amounts recommended by the actuarial 
valuation. 



PUBLIC ACCOUNTS, 1993-94 31 1 



PROVINCIAL JUDGES PENSION FUND 

Notes to Financial Statement 
March 31, 1994 



CONTINGENT LIABILITY 

Approximately 118 provincial court judges appointed before 1984 have commenced action against 
Her Majesty the Queen in Right of the Province of Ontario, claiming that the transfer of their 
contributions from the Public Service Superannuation Fund to the Provincial Judges Pension Fund 
was not legally authorized. They claim the return of their contributions or damages to a maximum 
of $200,000 each. As the matter is in the early stages of litigation, the possibility of liability on the 
part of the Provincial Judges Pension Fund is indeterminate. 



312 PI BLIC \( ( <>l Ms. 1993-94 



Auditor's Report 

To the Minister of Fin.u 

I have audited the statement of changes in fund balance of the Superannuation Adjustment 
Fund (Kverson Pol\ technical Institute) for the year ended March 31, 1994. This financial 
statement is the responsibility of the Fund's management. My responsibility is to express an 
opinion on this financial statement based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those 
standards require that I plan and perform an audit to obtain reasonable assurance whether the 
financial statement is free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statement. An audit 
also includes assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 

In my opinion, this financial statement presents fairly, in all material respects, the financial 
position of the Fund as at March 31, 1994 and the results of its operations for the year then 
ended in accordance with the basis of accounting described in note 3 to the financial statement. 



ku)L»J~ 



Toronto, Ontario K.W. Leishman, CA 

August 19, 1994 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1993-94 313 



SUPERANNUATION ADJUSTMENT FUND (RYERSON POLYTECHNICAL INSTITUTE) 

Statement of Changes In Fund Balance 
For the Year Ended March 31, 1994 



Deposits 

Contributions 

Employees 

Ryerson Polytechnical Institute 
Interest earnings 



Payments 

Allowances to superannuates, beneficiaries and annuitants 
Refunds of contributions and interest 
Transfers to other plans 



1994 
($000's) 


1993 
($O00's) 


2.250 


445 

445 

1.870 


2.250 


2.750 




294 
52 

4 




350 



Net Increase in Fund Balance 2*250 2.410 

Balance on deposit with the Minister of Finance 

- beginning of period 23.054 20.644 

- endofperiod 25,304 23,054 



Approved 

C- 




Director, 

Capital Markets Support Branch 

Office of the Treasury 



314 l»l BLIC \( ( ()l MS. 1993-94 



SUPERANNUATION ADJUSTMENT FUND (RYERSON POLYTECHNICAL INSTITUTE) 



Notes to Financial Statement 
March 31. 1994 



1. DESCRIPTION OF THE FUND 

The Fund was established in 1975 to provide superannuation adjustment benefits to persons in 
receipt of pensions payable under the terms of the pension plans designated by the Regulations 
made under the Superannuation Adjustment Benefits Act. The Retirement Pension Plan of the Ryerson 
Polytechnical Institute is the only plan which currently maintains an account in the Fund. 

2. PROPOSED CHANGE TO THE FUND 

On October 30, 1992, an agreement was signed between the Treasurer (Minister of Finance) and the 
President of Ryerson Polytechnical Institute to combine this Fund, effective December 31, 1992, with 
the Ryerson Polytechnical Institute Retirement Pension Plan Fund. Accordingly, contributions to the 
Fund ceased as of January 1, 1993. Under the terms of this agreement, account assets including 
accrued interest will be transferred to the trustee of the Ryerson pension fund. This will be 
accomplished by issuing Province of Ontario debentures, once the related legislation is approved. 
The Fund balance as at December 31, 1992 was $22,787,000. The increase from December 31, 1992 to 
March 31, 1993 of approximately $267,000, represents interest earnings. 

3. BASIS OF ACCOUNTING 

In accordance with the terms of existing deposits and reinvestments, interest is credited to the Fund 
annually. In the case of reinvestments, the annual date is December 31 (anniversary payment date) 
and for the balance of funds on deposit, this annual date is March 31. 

4. INTEREST 

The terms and rates established by Order in Council for prior fiscal years' net cash flows remain in 
effect. The terms of the reinvestment of funds during the year ended March 31, 1994 are as follows: 

7.41% maturing December 31, 1995 $7,003,454 
8.19% maturing December 31, 1997 $7,000,000 

Average Rate Paid on April 1, 1993 Opening Balance 9.76% 



PUBLIC ACCOUNTS, 1993-94 315 



THE FINANCIAL ADMINISTRA TION ACT 



Losses deleted from the accounts 
for the year ended March 31, 1994 



Ministry $ 

Finance 56,178,283 

Economic Development and Trade 29,066,635 

Education and Training 5,374,991 

Community and Social Services 5,341 ,410 

Agriculture, Food and Rural Affairs 1 ,650,954 

Natural Resources 1 ,546,410 

Housing 1 ,358,940 

Health 501 ,485 

Transportation 156,050 

Consumer and Commercial Relations 145,806 

Labour 21 ,249 

Northern Development and Mines 15,457 

Management Board Secretariat 799 

Solicitor General and Correctional Services 119 



Total Write-offs 101 ,358,588 



Ministry of 
Finance 



1993-1994 

Public Accounts 
of Ontario 



VOLUME 3 



Details of Expenditure 




Ministry of 
Finance 



Ontario 










Public Accounts 
of Ontario 







■■■> 



t j, : : 



. y^> -'- :'■>=■ Y\ ■■■■ . 









Details of Expenditure 



This publication is also available in French 

Ce document est egalement publie en frangais 

ISSN 0381-2375 

©Queen's Printer for Ontario, 1994 



TABLE OF CONTENTS 

GENERAL Page 

A Guide to Public Accounts 5 

Deputy Minister/Senior Management Salary Ranges 7 

MINISTRY STATEMENTS 

Agriculture, Food and Rural Affairs 9 

Office of the Assembly 17 

Attorney General 23 

Cabinet Office 31 

Office of the Chief Election Officer 33 

Citizenship 35 

Community and Social Services 39 

Consumer and Commercial Relations 73 

Culture, Tourism and Recreation 77 

Economic Development and Trade 83 

Education and Training 89 

Environment and Energy 103 

Finance 115 

Office of Francophone Affairs 121 

Health 123 

Housing 153 

Intergovernmental Affairs 165 

Labour 167 

Office of the Lieutenant Governor 171 

Management Board Secretariat 1 73 

Municipal Affairs 187 

Ontario Native Affairs Secretariat 193 

Natural Resources 195 

Northern Development and Mines 203 

Ombudsman Ontario 207 

Office of the Premier 209 

Office of the Provincial Auditor 21 1 

Solicitor General and Correctional Services 213 

Transportation 221 

Office Responsible for Women's Issues 239 



A GUIDE TO PUBLIC ACCOUNTS 

1 . SCOPE OF THE PUBLIC ACCOUNTS 

The 1993-1994 Public Accounts of the Province of Ontario comprise the financial 
statements and three volumes: 

Volume 1 contains schedules and Ministry statements. 

Volume 2 contains the financial statements of selected provincial crown 

corporations, boards and commissions and other miscellaneous financial 

statements. 

Volume 3 contains the details of expenditure. 

2. A GUIDE TO VOLUME 3 OF THE PUBLIC ACCOUNTS 

Details of expenditure are reported under the following categories for each ministry: 

(1) Voted Appropriations 

(a) Salaries and Wages 

Includes the total salaries and wages of those employees on staff. Also listed 
are temporary help suppliers who received payments accumulating to more 
than $44,000. 

(b) Employee Benefits 

(c) Travelling Expenses 

Individuals whose total travelling expenses were more than $8,000 are listed 
alphabetically. The travelling expenses of Ministers, Parliamentary 
Assistants and Deputy Ministers are included regardless of amount. 

(d) Other Payments 

Recipients of payments accumulating to more than $44,000 (Transfer 
Payments — $109,000) are listed in alphabetical sequence under various 
subheadings appropriate to the individual ministry. 

(2) Statutory Appropriations 

Amounts paid are listed by individual Statutory Appropriation. 



PUBLIC ACCOUNTS, 1993-94 



DEPUTY MINISTER/SENIOR MANAGEMENT SALARY RANGES 

The Salary ranges for the Deputy Minister Compensation Plan and the Senior 
Management Compensation Plan in effect on January 1, 1994 are presented below. 
Also included in the schedule is the number of people receiving salaries within each of 
these ranges. 

Salary Range Total 

Minimum Maximum Number 



$ $ 

Deputy Minister Compensation Plan: 1 04,500 1 52,250 25 

Senior Management Compensation Plan: 

Level 3 89,575 134,375 172 

Level 2 74,375 111,600 640 

Level 1 63,525 95,275 1,241 



PUBLIC ACCOUNTS, 1993-94 9 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS 

Hon. Elmer Buchanan, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($88,843,852) 

Temporary Help Services ($1 ,209,981 ): 

Kelly Temporary Help Services, 56,227; Management Board Secretariat, 928,847; Pinstripe 
Personnel Inc., 85,064; Accounts under $44,000—139,843. 

Less: Recoveries from Other Ministries ($413,955): 

Environment and Energy, 136,421 ; Management Board Secretariat, 277,534. 

Employee Benefits ($22,051 ,583) 

Payments for: Canada Pension Plan, 1,513,735; Dental Plan, 856,975; Employer Health Tax, 
1,864,594; Group Life Insurance, 191,847; Long Term Income Protection, 1,043,560; Public 
Service Pension Fund, 6,498,417; Supplementary Health and Hospital Plan, 951,845; 
Unemployment Insurance, 2,865,580; Unfunded Liability — Public Service Pension Fund, 
2,635,782. 

Other Benefits: Attendance Gratuities, 550,233; Death Benefits, 13,494; Early Retirement Incentive, 
899,146; Maternity Leave Allowances, 482,518; Severance Pay, 1,402,869; Miscellaneous 
Benefits, 92,951 . 

Workers' Compensation Board, 286,515. 

Payments to Other Ministries ($91 ,549): 

Management Board Secretariat, 71 ,951 ; Accounts under $44,000—19,598. 

Less: Recoveries from Other Ministries ($190,027): 
Accounts under $44,000—190,027. 

Travelling Expenses ($3,108,328) 

Hon. Elmer Buchanan, 3,603; P. Klopp, 2,392; R. Burak, 8,212; P.M. Angus, 12,779; D. Beattie, 
17,484; B.T. Bell, 8,273; P.K. Blay, 15,244; R. Brown, 9,130; P.J. Butler, 12,842; R.J. Butts, 8,355; 
L.L. Davies, 9,353; S.J. Delafield, 9,726; E.J. Dickson, 12,530; J.F. Drysdale, 9,357; OR. Dukelow, 
9,510; R. Forrest, 15,279; R. Forth, 11,155; J.J. Gardner, 18,149; I.G. Giddings, 8,645; P.W. 
Glenney, 8,143; C.L. Goubeau, 12,885; H. Harricharan, 8,314; N. Harris, 11,443; F.R. Hayward, 
23,775; M. Higa, 14,219; D.G. Hope, 8,910; G.A. Howlett, 11,241; S. Humphries, 10,468; K. Knox, 
8,622; M.K. Loh, 28,661; W. Malcolm, 8,134; J. Mazzei, 9,313; G.W. Mccaw, 8,364; I.E. 
McLaughlin, 8,511; J.E. Mclellan, 8,213; M.J. Paulhus, 15,637; R.E. Pellett, 8,185; C. Peloquin, 
9,482; J.F. Potter, 8,393; P.J. Prochazka, 8,594; R.G. Quinton, 10,161; R. Rangai, 8,842; T.D. 
Rau, 9,028; J.K. Reesor, 8,329; J.R. Sandever, 8,608; R.E. Seguin, 13,945; A.J. Stampfer, 16,503; 
E. Suzich Jr., 9,141 ; P.M. Waters, 1 1 ,363; Accounts under $8,000—2,570,883. 

Other Payments ($378,224,388) 

Materials, Supplies, etc. ($53,144,238): 

Action Plus Software Inc., 61,592; Adcom Electronics Limited, 138,749; Alexander and Alexander, 
78,976; Alfred, Village of, 99,798; All Round Building Services Inc., 47,306; Amsco Canada 



10 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

Inc.. 48.932, Arie Schenkar and Associates Inc., 174,609; Artech Millwrights Ltd., 113,648; 
Automated Compliance System Inc.. 226,666, Automed Inc., 67,805, Banyan Systems 
Incorporated, 83.507; Baxter Corporation, 187,591 ; Bell Canada, 1 .381 ,444, Bit Byte Nibbling, 
50.538; Blewett Printing, 65,618; Business Management Services Corp., 311,739; CM Inc., 
418,431, Caledon Laboratories Ltd., 77.536; Canada Post Corporation, 669,594; Canadian 
Corps of Commissionanes, 1 14,929; Canberra Packard Canada Ltd., 347,743, Cantel, 65,065; 
G. Carnere. 85.615; Cecconi Simone Inc.. 262,347; Chrysler Canada Ltd., 408,755; 
Commission Hydro Electrique D Alfred, 121,577; Compugen Systems Ltd., 1,156,199; 
Continental Janitorial Service, 51,671; Contractors Network, 97,467; Coulter Electronics of 
Canada, 87,075; D. Grant and Sons Limited, 78,876; DGS Information Consultants, 54,237; 
DMG Visual Communications. 99,576; DRT Systems International, 96,628; Dale 
Intermediaries Ltd., 51,364; Data Technologies Inc., 215,493; Di Associates Inc., 157,080; 
Dun and Bradstreet Software, 62,684; Ebert Welding Ltd., 65,813; Exicon Systems, 216,860; 
F. Jonkman and Sons Ltd., 183,876; FMMS Computer Services, 80,220; Fisher Scientific 
Limited. 339.259; Fisons Instruments Inc., 428,871; Food Marketing Institute, 65,866; Ford 
Motor Company of Canada Ltd., 86,334; Foss Food Tech Canada Inc., 432,1 15; Frey Brothers 
Limited, 209,325; GE Capital Canada Leasing Inc., 242,376; G.M. Mclean Architect, 227,928; 
Glenerin Inn, 68,235; B.J. Goodal, 57,917; Grand and Toy Limited, 146,762; Green Valley 
Farms Inc., 70,418; H.W. Haufe Consultants, 85,940; The Hamilton Board of Education. 
46.915; Hart and Associates, 49,000; Hewlett Packard (Canada) Ltd., 391,582; R. Hiel. 
44,926; High Quality Computer, 72,580; Hitner Starr Associates, 46,587; D. Hodgins, 47,357; 
Holiday Inn, 58,422; Hurley Printing Company, 96,223; Huron Tractor Ltd., 44,198; Idexx 
Laboratories Inc., 52,734; Impaq Marketing, 86,620; Imperial Press Limited, 47,355; 
Information Systems Management, 126,983; Information Technology, 79,625; Integrated 
Cable Systems Inc., 169,700; Inter-City Papers, 155,721; Inter-City Welding Supplies Ltd., 
52,122; Intervet Canada Ltd., 59,879; J and D Systems Inc., 103,750; J. P. Haynes and 
Associates Inc., 119,186; J.T. Bangs Construction Ltd., 73,623; Jones Feed Mills Ltd., 96,247; 
Karstan Communications Inc., 80,542; Kodak Canada Inc., 45,591; Landis and Gyr Powers 
Ltd., 60.423; Leco Instruments Limited, 64,250; Leica Canada Inc., 227,682; Listowel Feed 
Mill (1988) Ltd., 337,711; Magna Informatics, 88,175; Man-Tech Associates Inc., 49,410; 
Maple Grove (Kemptville) Ltd., 83,961; Mario Contract Cleaning, 85,900; Marketing Promotion 
Group, 212,693; Marriott Corporation of Canada Ltd., 49,709; McCaustlin Installations Inc.. 
96,239; B. McCulloch, 57,939; Media Buying Services Ltd., 2,544,356; Meyer Service and 
Supply Ltd., 48,967; Milton Hydro Electric Commission, 86,248; Ministries: Attorney General, 
854,387; Economic Development and Trade, 1,216,537; Management Board Secretariat, 
4,917,386; Mobility Canada, 93,206; Mycon Construction, 220,707; Nielsen Marketing 
Research, 110,464; Nissei Sangyo Canada Inc., 45,328; Northern Telephone Limited, 50,477: 
Nutritional Management Services Ltd., 148,151; Oldfield Ltd., 51,790; Ontario Hydro, 60,128; 
Ontario Milk Marketing Board, 84,217; P. Lawson Travel, 76,631 ; Perkin Elmer (Canada) Ltd., 
83,266; Petro Canada, 105,319; Phoenix Information Systems Ltd., 104,445; Pinder's Security 
Products, 73,631 ; Pitney Bowes of Canada Ltd., 153,400; Postage By Phone, 245,424; Praxis 
International Inc., 114,864; Price Waterhouse, 139,165; Primax Data Products, 192.324; 
Professional Testers Group, 198,142; Prolion Development, 166,240; Purolator Courier Ltd., 
277,877; Q30 Design Inc., 62,109; R and K Investments (Blenheim) Ltd., 240.447; Receiver 
General for Canada, 140,666; Richards Packaging Inc., 77,273; SCP Science Division. 
89,287; SMW Advertising Ltd., 108,014; SMW Research, 179,027; Sales and Merchandising 
Group, 539,310; Savin Canada Inc., 44,475; Scientific Products and Equipment, 53.132; Shell 
Canada Products Limited, 72,265; Silverside Computer Systems Inc., 95.700; The Swail 
Group Inc., 68,391; Swiss Print and Graphics Limited, 88,923; System Fencing Ltd.. 47.848; 
Systematix, 81,765; C. Sytsma, 49,387; Teckmill Equipment Canada Ltd.. 98.253; 
Telecompute Business Centre, 53,174; Telecompute Integrated Systems Inc.. 58.849; Thorn 
Printing Ltd., 103,965; Triathlon Vehicle Leasing, 791,185; PL. Uhr. 60.642; United Co- 
operative of Ontario. 126,124; University of Guelph. 1,265.825; University of Waterloo. 
1 10.903; Upper Canada Janitorial, 125,281 ; VWR Scientific Inc., 73,684; Varian Canada Inc., 
67,816; M. Virag, 53.524; P. Walsh. 77,578; C. Watson. 157.809; Weagant Farm Supplies. 
48,711; Webcom Limited. 65,688; WordPerfect Corporation, 50,241; Xcan Far East Ltd.. 



PUBLIC ACCOUNTS, 1993-94 11 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

60,217; Xerox Canada Ltd., 916,471; Xycorp Inc., 71,500; York Region Board of Education, 
70,505; 608507 Ontario Inc., 50,120; Accounts under $44,000—19,497,630. 

Less: Recoveries from Other Ministries ($688): 
Accounts under $44,000—688. 

Grants, Subsidies, etc. ($325,080,150): 
Capital Grants ($6,534,336): 

jobsOntario Community Action Program ($285,000): 

Central Erie Co-operative Ltd., 150,000; Norfolk Fruit Growers' Association, 135,000. 

Less: Recoveries from Other Ministries ($285,000): 
Economic Development and Trade, 285,000. 

Land Stewardship II Program ($512,282): 
Accounts under $109,000—512,282. 

Municipal Outlet Drainage ($5,254,721): 

Indian Agricultural Program, 120,000; Townships: Bosanquet, 113,508; Bradford-West- 
Gwillimbury, 317,509; Chatham, 155,844; Harwich, 141,995; Matilda, 183,456; 
Rayside-Balfour, 205,029; Spanish River, 242,845; Zorra, 144,064; Accounts under 
$109,000—3,630,471. 

Red Meat Industry Development Program ($767,333): 
Cow Calf Program ($507,654): 

Accounts under $109,000— 507,654. 

Goat Program ($12,281): 

Accounts under $1 09,000—1 2,281 . 

Sheep Progam ($85,726): 

Accounts under $109,000—85,726. 

Stocker Slaughter Program ($161 ,672): 
Accounts under $1 09,000—1 61 ,672. 

Capital Grants re: Abbatoirs Assistance Program ($886,952): 
Accounts under $109,000— 886,952. 

Operating Grants re: Agricultural and Rural Services ($191 ,844,385): 
Grants re: Ag Care Program, 56,000. 

Grants to Agricultural and Horticultural Societies ($1 ,802,538): 
Accounts under $109,000—1 ,802,538. 

Agricultural Investment Strategy ($1 ,597,450): 

Agricultural Commodity Corporation, 200,000; Credit Union Central of Ontario, 288,750; 
Federation de Caisses, 156,576; Commodity Loan Guarantee Program, 934,000; 
Accounts under $109,000—1 8,1 24. 

Grants re: Apiary Assistance Program ($200,000): 
Ontario Beekeepers' Association, 200,000. 

Grants re: Bank Loans to Farmers and Interest Payment re: Commercial Disaster Relief 
Program ($239): 
Accounts under $109,000— 239. 



1 2 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

Beginning Farmers Assistance Program ($42,522): 
Accounts under $109,000-^2.522. 

Grants re: Designated Area Veterinary Service Program ($866,904) 
Accounts under $109,000— 666.904 

Family Farm Interest Rate Reduction Program ($51,701): 
Accounts under $109,000—51 ,701 . 

Grants re: Farm Safety Association, 74,000. 

Farm Start Program ($8,386,621): 

Accounts under $1 09,000— 8,386,621 . 

Farm Tax Rebate Program ($153,029,261): 

Cold Springs Farm Limited, 227,504; Accounts under $109,000— 152,801,757. 

Grants re: Farmers' Markets Ontario Program ($100,000): 
Accounts under $109,000—100,000. 

Grants re: Feeder Cattle Assistance Program ($38,568): 
Accounts under $109,000—38,568. 

Grants re: Foundation for Rural Living, 95,000. 

Grants re: Land Stewardship II Program ($3,235,940): 
Accounts under $109,000—3,235,940. 

Grants and Subsidies re: Livestock ($151 ,128): 
Accounts under $1 09,000—1 51 ,1 28. 

Municipal Taxes on A.R.D.A. Owned Property ($7,061 ): 
Accounts under $1 09,000—7,061 . 

Grants to Municipalities in Lieu of Taxes ($45,825): 
Accounts under $109,000-^5,825. 

Net Income Stabilization Account Program ($14,022,052): 
Receiver General for Canada, 14,022,052. 

Grants re: Ontario Agri-Food Education Inc., 273,61 1 . 

Ontario Dairy Herd Improvement Corporation ($3,415,884): 

Beef Improvement Ontario, 994,083; Ontario Dairy Herd Improvement Corporation. 
2,100,000; Ontario Swine Improvement Inc., 295,710; Accounts under $109,000— 
26,091. 

Grants re: Ontario 4-H Council, 55,000. 

Ontario Junior Farmer Establishment Loan Corporation, 200,000. 

Grants to: Ontario Soil and Crop Improvement Association. 151 ,524. 

Operating Loan Guarantees Program ($10,727): 
Account under $109,000—10,727. 



PUBLIC ACCOUNTS, 1993-94 13 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

Grants re: Other Assistance to Agricultural and Rural Services ($1 ,716,265): 

Ontario Dietetic Association, 220,000; Ontario 4-H Council, 149,900; Wine Council of 
Ontario, 203,567; Accounts under $109,000—1 ,142,798. 

Less: Recoveries from Other Ministries ($906,567): 

Management Board of Cabinet, 586,519; Economic Development and Trade, 320,048. 

Rabies Indemnities ($230,447): 

Accounts under $109,000— 230,447. 

Grants for Red Meat Industry Development ($169,000): 
Accounts under $109,000— 169,000. 

Tile Drainage Debentures and Loans-Interest Subsidy to Borrowers under the 7/7e Drainage 
Act— 1,852,156. 

Tile Drainage Loans Northern Ontario ($6,900): 
Accounts under $109,000— 6,900. 

Tobacco Initiative ($250,000): 

Tobacco Industry Region Account, 250,000. 

Wolf, Bear and Hunter Damage Compensation Payments ($616,628): 
Accounts under $1 09,000—61 6,628. 

Operating Grants re: Food Industry Development ($12,336,134): 
Grants re: Export Sales Aid ($517,777): 
Accounts under $109,000—517,777. 

Grants re: Food Processing Assistance ($2,129,801): 

Apple Marketing Commission, 126,000; Sunlike Juice Ltd., 124,923; Accounts under 
$109,000—1,878,878. 

Grants re: Foodland Ontario Shared Cost ($1 ,335,007): 

Ontario Tender Fruit Producers, 130,461 ; Accounts under $109,000—1 ,204,546. 

Grants re: Ontario Stock Yards ($378,528): 
Ministry of Municipal Affairs, 378,528. 

Grants re: Other Food Industry Support Payments ($70,021): 
Accounts under $109,000—70,021 . 

Loans re: Food Processing Assistance Program ($7,905,000): 

Ontario Development Corporation, 6,605,000; Ontario Stock Yards Board, 1 ,300,000. 

Operating Grants re: Education, Research and Laboratory Services Program ($40,686,1 12): 
Grants re: Environmental Youth Corps Program, ($246,012): 

University of Guelph, 1 1 1 ,212; Accounts under $109,000—134,800. 

Grants to Food Industry Research Fund, 634,000. 

Grants to Food Quality and Safety Research Fund, 950,000. 

Grants to Food Systems 2002 Research Fund, 800,000. 

Grants re: Other Support for Education and Research Program, ($70,600): 
Accounts under $109,000—70,600. 



14 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Continued 

Grant Payments to University of Guelph re: Research Project, Agricultural Services. Diploma 
Courses and Other Training Programs, 37,835,500 

Grants re Royal Agricultural Winter Fair, 150,000 

Operating Grants re: Ministry Agencies ($72,792,231 ): 
Farm Income Stabilization Program ($1 1 ,748,234): 

Ontario Tripartite Stabilization Fund Apples, 169,997; Cattle, 1,314,832; Cow Calf, 
232.878; Hogs. 9,908,157; Honey, 29,180; Lambs, 73.972; Onions. 19,092. White 
Beans. 126. 

Grants re: Grape and Wine Adjustment Fund. 3.790,000. 

Gross Revenue Insurance Plan, 57,233,997. 

Grants re: Other Support. ($20,000): 
Accounts under $109,000—20.000. 

Total Other Payments 378,203.192 

Statutory ($51,911,903) 

Minister's Salary ($30,357) 

Hon. Elmer Buchanan April 1 , 1 993 to March 31 , 1 994 30,357 

Parliamentary Assistants' Salary ($13,246) 

Paul Klopp April 1 , 1993 to March 31 , 1994 9.378 

Peter North April 1 , 1 993 to August 26. 1 993 3,868 

Subsidy Payments to the Ontario Crop Insurance Fund ($43,900,000) 

Ontario Crop Insurance Fund 43.900,000 

Tile Drainage Debentures, The 77/e Drainage Act ($7,968,300) 

Townships ($7,968,300): 

Arthur, 126,400; Bosanquet, 235,100; Chatham. 156,800; Dawn, 169,600; Ellice. 139,600: 
Enniskillen, 180,700; Maidstone, 116,000; McGillivray, 114,400; McKillop, 184,200; Mersea. 
119,800; Moore, 118,000; Plympton, 116,000; Rochester, 158,300; Sombra. 202,800; Tilbury 
East, 146.900; Warwick, 152,500; Zorra, 139.500; Accounts under $109,000— 5,391.700. 



PUBLIC ACCOUNTS, 1993-94 15 

MINISTRY OF AGRICULTURE, FOOD AND RURAL AFFAIRS — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 88,843,852 

Employee Benefits 22,051 ,583 

Travelling Expenses 3,108,328 

Other Payments 378,224,388 

492,228,151 
Statutory 51,911,903 

Total Expenditure, Ministry of Agriculture, Food and Rural Affairs $544,140,054 



PUBLIC ACCOUNTS, 1993-94 17 

OFFICE OF THE ASSEMBLY 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($18,320,666) 

Temporary Help Services ($263,71 1 ): 

Management Board Secretariat, 88,825; PD Bureau (England), 80,139; Accounts under $44, 000— 
94,747. 

Payments to Other Ministries/Agencies ($21 ,893): 
Accounts under $44,000—21 ,893. 

Employee Benefits ($4,064,394) 

Payments for: Canada Pension Plan, 300,184; Dental Plan, 188,280; Employer Health Tax, 352,559; 
Group Life Insurance, 50,235; Long Term Income Protection, 104,405; Public Service Pension 
Fund, 986,897; Supplementary Health and Hospital Plan, 164,260; Unemployment Insurance, 
568,913; Unfunded Liability— Public Service Pension Fund, 1,056,193. 

Other Benefits: Death Benefits, 3,072; Maternity Leave Allowances, 79,435; Severance Pay, 194,621. 

Workers' Compensation Board, 5,922. 

Payments to Other Ministries/ Agencies ($9,418): 
Accounts under $44,000— 9,418. 

Travelling Expenses ($150,535) 

D. Warner, 14,260; C. DesRosiers, 18,917; J. Poirier, 10,014; Accounts under $8,000— 107,344. 

Other Payments ($90,069,775) 

Materials, Supplies, etc. ($28,066,834): 

A and A Painters and Decorators Ltd., 44,584; A.J. Diamond, Donald Schmitt and Company, 
442,778; Acme Slate and Tile Co. Ltd., 84,942; Ainsworth Technologies Inc., 114,761; Apple 
Canada Inc., 54,767; Avant Litho Graphics Inc., 430,353; Bancliffe Contracting, 64,680; Bell 
Canada, 69,997; Buttcon Ltd., 10,759,036; C.A. Ventin, Architect Ltd., 826,219; Cambrian- 
Parsons, Cambrian Business Products Ltd., 49,797; Canebsco Subscription Services Ltd., 
242,664; Carswell Thomson Professional Publishing, 60,982; Commonwealth Parliamentary 
Association, 45,000; Compugen Systems Ltd., 66,328; Computer Shack, 95,307; Continental 
Computer Corp., 119,443; Cooksville Interiors Ltd., 46,671; Dinardo Contractors Ltd., 45,472; 
Eljay Interiors, 92,389; Fiber Optics Canada Inc., 81 ,467; GEAC Canada Ltd., 55,996; Genest 
Murray DesBrisay Lamek, 76,268; Harmony Printing Ltd., 266,125; Hickeson-Langs Supply 
Company, 94,134; Howarth and Smith Ltd., 345,073; International Business Machines Canada 
Ltd., 101 ,643; Julian Smith and Associates, Architects, 89,108; Karrys Bros. Ltd., 50,193; Krug 
Furniture Inc., 142,367; Matthews Ingham and Lake Inc., 79,895; Micromedia Ltd., 54,970; 
Ministries: Management Board Secretariat, 7,362,518; Solicitor General and Correctional 
Services, 220,933; Nathanail Captioning Enterprises Inc., 75,240; Northern Elevator Service, 
210,520; Renaissance Connects, 87,381; S.I. Guttman Inc., 48,430; Sentry Electric Inc., 
48,249; Shoalts and Zaback Architects, 118,766; TV Ontario, 1,654,377; Videoscope Ltd., 
127,902; Waite and Associates, 64,600; Woodview Cleaners Ltd., 65,730; Xerox Canada Inc., 
245,325; Accounts under $44,000—3,596,270. 



18 PUBLIC ACCOUNTS, 1993-94 

OFFICE OF THE ASSEMBLY — Continued 

Less: Recoveries from Sales and Miscellaneous Deposits ($1 ,052,816) 

Food and Beverage Gift Shop Services, 1 ,030.980; Accounts under $44,000—21 ,836. 

Grants, Subsidies, etc. ($166,000): 

Canadian Political Science Association, 166,000 

Members Indemnities and Allowances, Accommodation and Travel ($10,988,155): 
Indemnities ($5,507,009): 

128 Members at $42,716; Others. $39.361 . 

Additional Indemnities ($207,052): 

Leader of the Opposition — L. McLeod, 31,266; Leader of the Progressive Conservative 
Party— M. Harris. 22.260; Opposition House Leader— M. Elston, 11,943; Opposition 
Deputy House Leader — J. Bradley, 5,904; Speaker— D. Warner, 23,080; Deputy Speaker 
and Chair of the Committees of the Whole House — G. Morin, 9,659; Deputy Chairs of the 
Committees of the Whole House— D. Drainville, 3,114; M. Harrington. 3,381; N. 
Villeneuve, 6,709; Deputy Government Whip — D. Abel, 7,941; Government Whips — C. 
Haeck, 8,489; T. Rizzo, 7,256; Chief Opposition Whip— S. Mahoney, 9,156; Opposition 
Caucus Chair — D. Ramsay, 8,184; Opposition Whips — A. Curling, 5,904; F. Miclash, 
5,904; Chief Progressive Conservative Party Whips — D. Cunningham 317; R. Runciman, 
8,289; Progressive Conservative Caucus Chair — N. Sterling, 7,366; Progressive 
Conservative Party House Leader — E. Eves, 10,188; Progressive Conservative Deputy 
House Leaders — G. Carr, 5,170; D. Cousens, 206; Progressive Conservative Party 
Whip— D. Turnbull, 5,366. 

Chairs and Vice Chairs of Standing and Select Committees ($86,577): 

T. Arnott, 4,830; C. Beer, 8,695; M. Brown, 8,695; J. Cordiano, 8,426; H. Daigeler, 5,232; R. 
Eddy, 4,756; R. Hansen, 8,693; C. Jackson, 8,025; P. Kormos, 808; E. MacKinnon, 4,829; 
R. Mancini, 756; M. Marland, 8,025; C. McClelland, 411; A. McLean, 5,232; M. Morrow. 
4,350; D.Poole, 4,814. 

Allowance for Expenses ($1 ,847,066): 

128 Members at $14,327; Others, $13,210. 

Leaders' Allowance ($16,124): 

M. Harris, 2,687; L. McLeod, 5,376; R. Rae, 8,061 . 

Members' Benefits ($679,627): 

Payments for: Canada Pension Plan, 98,871; Dental Plan, 133,340; Employer Health Tax. 
132,782; Group Life Insurance, 156,715; Long Term Income Protection, 32.112: 
Supplementary Health and Hospital Plan, 60,022. 

Other Benefits: Severance Pay, 65,785. 

Accommodation and Travel ($2,644,700): 

Members' Accommodation and Travel Expenses, 2,644,700. 

Members' Office Support ($29,440,025): 
Salaries and Wages ($17,017,956): 
Temporary Help Services ($23,349): 
Accounts under $44,000—23,349. 

Employee Benefits ($2,905,014): 

Payments for: Canada Pension Plan, 347,514; Dental Plan, 200,865; Employer Health Tax. 
333,057; Group Life Insurance, 44,547; Long Term Income Protection, 91.458; Public 
Service Pension Fund, 849.844; Supplementary Health and Hospital Plan, 175.499; 
Unemployment Insurance. 650,059. 



PUBLIC ACCOUNTS, 1993-94 19 

OFFICE OF THE ASSEMBLY — Continued 

Other Benefits: Maternity Leave Allowances, 74,296; Severance Pay, 124,969. 

Workers' Compensation Board, 12,906. 

Travelling Expenses ($168,953): 

Accounts under $8,000—168,953. 

Materials and Supplies ($9,348,102): 

Avant Litho Graphics Inc., 66,298; Bayweb, Division of Georgian Industries Corp., 160,410; 
Bell Canada, 988,403; Cambrian-Parsons, Cambrian Business Products Ltd., 144,690; 
Canada Post Corporation, 158,170; Cantel Inc., 53,643; Del Charters Litho Inc., 445,755; 
Enviro Print, 64,562; First Avenue Clearing Corp., 405,666; Globe Graphic 
Communications Inc., 159,211; Inter City Papers Ltd., 74,249; Milner Graphics, 61,734; 
Management Board Secretariat, 1,733,892; Mission Press, 109,953; Pitney Bowes of 
Canada Ltd., 50,232; Pro-Art Graphics Ltd., 100,156; Purolator Courier Ltd., 77,019; 
Roma Printing, 59,966; Thistle Printing Ltd., 254,666; Ultra Innovations Inc., 130,887; 
Xerox Canada Ltd., 225,326; Accounts under $44,000—3,823,214. 

Committees ($840,889): 

Per diem Allowances for Meeting Expenses ($168,740): 

D. Abel, 1,140; Z. Akande, 1,748; T. Arnott, 1,900; C. Beer, 1,408; J. Bradley, 1,064; M. 
Brown, 4,400; R. Callahan, 2,280; E. Caplan, 1,672; G. Carr, 2,508; J. Carter, 2,660; B. 
Chiarelli, 228; J. Cleary, 2,508; S. Conway, 2,584; M. Cooper, 2,432; J. Cordiano, 2,724; 
D. Cousens, 912; B. Crozier, 456; D.E. Cunningham, 760; A. Curling, 2,280; G. Dadamo, 
2,318; H. Daigeler, 3,344; N. Duignan 2,584; R. Eddy, 1,596; M. Elston, 836; E. Eves, 
1,064; J. Fawcett, 1,140; D. Fletcher, 2,660; R. Frankford, 2,280; B. Grandmaitre, 2,432; 

C. Haeck, 1,976; R. Hansen, 1,956; C. Harnick, 76; M. Harrington, 2,356; K. Haslam, 
3,268; P. Hayes, 1,292; R. Hope, 3,116; B. Huget, 1,964; C. Jackson, 2,508; N. Jamison, 
1,824; D. Johnson, 2,128; P. Johnson, 2,756; L. Jordan, 684; P. Klopp, 1,178; M. Kwinter, 
1,520; W. Lessard, 3,268; E. MacKinnon, 190; S. Mahoney, 228; G. Malkowski, 1,216; G. 
Mammoliti, 2,736; R. Marchese, 3,380; M. Marland, 2,664; T. Martin, 2,432; I. Mathyssen, 
2,052; C. McClelland, 1,596; D. McGuinty, 1,520; A. McLean, 2,964; F. Miclash, 836; G. 
Mills, 2,280; G. Morin, 1,292; M. Morrow, 608; B. Murdoch, 2,052; S. Murdock, 2,024; T. 
Murphy, 2,546; L O'Connor, 2,432; S. Offer, 1,900; H.P. O'Neil, 76; Y. O'Neill, 1,368; S. 
Owens, 2,014; A. Perruzza, 2,774; G. Phillips, 2,052; D. Poole, 1 ,368; D. Ramsay, 532; T. 
Rizzo, 1,976; R. Runciman, 608; T. Ruprecht, 228; N. Sterling, 3,116; B. Sullivan, 304; K. 
Sutherland, 2,432; D. Tilson, 2,432; D. Turnbull, 836; N. Villeneuve, 2,432; D. Waters, 
1,368; P. Wessenger, 2,128; D. White, 2,508; G. Wilson, 2,812; J. Wilson, 2,584; D. 
Winninger, 2,432; J. Wiseman, 2,736; E. Witmer, 1 ,672; L. Wood, 1 ,216. 

Travelling Expenses (Members of Provincial Parliament) ($204,913): 

D. Abel, 1,510; Z. Akande, 621; T. Arnott, 1,350; C. Beer, 2,406; J. Bradley, 825; M. Brown, 
7,597; R. Callahan, 1,968; E. Caplan, 974; G. Carr, 4,225; J. Carter, 2,137; R. Chiarelli, 
583; J. Cleary, 2,886; S. Conway, 3,433; M. Cooper, 3,407; J. Cordiano, 1,510; D. 
Cousens, 588; B. Crozier, 624; D. E. Cunningham, 2,318; A. Curling, 810; G. Dadamo, 
5,975; H. Daigeler, 6,650; N. Duignan, 3,276; R. Eddy, 3,897; M. Elston, 529; E. Eves, 
1,004; J. Fawcett, 892; D. Fletcher, 2,173; R. Frankford, 931; B. Grandmaitre, 4,342; C. 
Haeck, 1,270; R. Hansen, 1,196; C. Harnick, 27; M. Harrington, 2,701; K. Haslam, 3,308; 
P. Hayes, 1,561; R. Hope, 2,699; B. Huget, 2,017; C. Jackson, 2,891; N. Jamison, 2,231; 

D. Johnson, 1,773; P. Johnson, 3,793; L. Jordan, 1,325; P. Klopp, 1,701; M. Kwinter, 
2,050; W. Lessard, 4,148; E. MacKinnon, 477; S. Mahoney, 154; G. Malkowski, 432; G. 
Mammoliti, 2,982; R. Marchese, 1 ,421 ; M. Marland, 3,445; T. Martin, 8,978; I. Mathyssen, 
1,118; C. McClelland, 3,124; D. McGuinty, 4,047; A. McLean, 2,301; F. Miclash, 2,311; G. 
Mills, 2,649; G. Morin, 1,900; M. Morrow, 559; B. Murdoch, 1,547; S. Murdock, 3,217; T. 
Murphy, 918; L O'Connor, 3,423; S. Offer, 1,754; H.P. O'Neil, 129; Y. O'Neill, 3,158; S. 
Owens, 2,065; A. Perruzza, 2,252; G. Phillips, 1,499; D. Poole, 517; D. Ramsay, 499; T. 
Rizzo, 2,885; R. Runciman, 834; T. Ruprecht, 137; N. Sterling, 4,701; B. Sullivan, 219; K. 



20 PUBLIC ACCOUNTS, 1993-94 



OFFICE OF THE ASSEMBLY — Continued 

Sutherland, 2,209; D Tilson, 1,349; D. Turnbull. 948. N. Villeneuve, 3,393; D. Waters. 
1,878; P. Wessenger, 1.818; D. White, 2,933; G Wilson. 2,488, J Wilson, 4.296. D 
Winninger. 3.901 ; J. Wiseman, 3,247, E. Witmer, 2,1 71 , L. Wood, 4,498 

Travelling Expenses (Non Members) ($89,783): 
Accounts under $8,000—39,783. 

Materials and Supplies ($377,453): 

Charlez Translation Ltd., 60,683, Day Advertising Group Inc., 173,033, Management Board 
Secretariat, 48,871 ; Accounts under $44,000—94,866. 

Note: Total Expenditures Above of ($840,889), Restated by Committee: 

Standing Committee on Administration of Justice, 51,460; Standing Committee on Estimates, 
1.633; Standing Committee on Finance and Economic Affairs, 156,344; Standing 
Committee on General Government, 152,644; Standing Committee on Government 
Agencies, 53,382; Standing Committee on the Legislative Assembly, 36,328; Standing 
Committee on the Ombudsman, 23,073; Standing Committee on Public Accounts, 
101,898; Standing Committee on Regulations and Private Bills, 3,063: Standing 
Committee on Resources Development, 101,200; Standing Committee on Social 
Development, 159,864. 

Caucus Support ($1 1 ,039,694): 

Salaries and Wages ($6,758,607): 

Temporary Help Services ($47,550): 

Management Board Secretariat, 46,1 50; Accounts under $44,000 — 1 ,400. 

Payments to Other Ministries ($9,804): 
Accounts under $44,000— 9,804. 

Employee Benefits ($1,129,708): 

Payments for: Canada Pension Plan, 118,674; Dental Plan, 68,477; Employer Health Tax, 
132,721; Group Life Insurance, 18,553; Long Term Income Protection, 39,233; Public 
Service Pension Fund, 367,476; Supplementary Health and Hospital Plan. 60,105; 
Unemployment Insurance, 223,320. 

Other Benefits: Maternity Leave Allowances, 20,551 ; Severance Pay, 48,016. 

Workers' Compensation Board, 700. 

Payments to Other Ministries ($31 ,882): 
Accounts under $44,000—31 ,882. 

Travelling Expenses ($222,530): 

M. Harris, 3,779; L. McLeod, 715; R. Rae, 500; Accounts under $8,000—217,536. 

Materials and Supplies ($2,928,849): 

Apple Canada, 144,605; Caley and Wray, Barristers and Solicitors. 81,410; Commcorp 
Financial Services Inc., 57,762; Computer Shack, 55,475; Digital Equipment of Canada. 
73,010; Elm Street Computer Terminal, 48,205; J.B. Rolland Papers Ltd.. 44,314; 
Management Board Secretariat, 193,864; QMS Canada Inc.. 55.649; Xerox Canada Ltd.. 
232,969; Accounts under $44,000—1 ,941 ,586. 

Commission on Election Finances ($1 ,255,156): 
Salaries and Wages ($605,467). 



PUBLIC ACCOUNTS, 1993-94 21 

OFFICE OF THE ASSEMBLY — Continued 

Employee Benefits ($1 18,237): 

Payments for: Canada Pension Plan, 8,273; Dental Plan, 4,968; Employer Health Tax, 1 1 ,925; 
Group Life Insurance, 1,474; Long Term Income Protection, 3,018; Public Service 
Pension Fund, 30,161; Supplementary Health and Hospital Plan, 4,328; Unemployment 
Insurance, 17,121; Unfunded Liability— Public Service Pension Fund, 14,295. 

Other Benefits: Severance Pay, 21 ,488. 

Workers' Compensation Board, 1,186. 

Travelling Expenses ($4,627): 

Accounts under $8,000-^,627. 

Materials and Supplies ($526,825): 

B.G. Nayman, 46,800; Lehndorff Property Management Ltd., 82,925; Accounts under 
$44,000-^1 1 ,467. 

Less: Miscellaneous Recoveries, ($14,367): 
Accounts under $44,000— 14,367. 

Information and Privacy Commission ($8,076,955): 
Salaries and Wages ($5,455,200): 

Temporary Help Services ($84,452): 

The People Bank, 78,1 15; Accounts under $44,000—6,337. 

Payments to Other Ministries ($108,023): 

Consumer and Commercial Relations, 52,400; Accounts under $44,000 — 55,623. 

Employee Benefits ($906,057): 

Payments for: Canada Pension Plan, 76,024; Dental Plan, 39,249; Employer Health Tax, 
102,216; Group Life Insurance, 13,374; Long Term Income Protection, 28,511; Public 
Service Pension Fund, 281,259; Supplementary Health and Hospital Plan, 34,198; 
Unemployment Insurance, 143,300; Unfunded Liability — Public Service Pension Fund, 
128,653. 

Other Benefits: Maternity Leave Allowances, 29,791 ; Severance Pay, 3,954. 

Workers' Compensation Board, 2,926. 

Payments to Other Ministries ($22,602): 
Accounts under $44,000— 22,602. 

Travelling Expenses ($23,533): 

T. Wright, 8,516; Accounts under $8,000— 15,017. 

Materials and Supplies ($1 ,692,165): 

Borden and Elliot, 128,365; Charon Systems, 312,372; Enviro Print, 53,945; Krugarand 
Corporation, 572,614; Management Board Secretariat, 63,194; Accounts under 
$44,000—561,675. 

Commission on Conflict of Interest ($1 96,067): 
Salaries and Wages ($62,338). 

Employee Benefits ($9,509): 

Payments for: Canada Pension Plan, 841 ; Dental Plan, 267; Employer Health Tax, 1 ,222; 
Group Life Insurance, 165; Long Term Income Protection, 348; Public Service Pension 



22 PUBLIC ACCOUNTS, 1993-94 

OFFICE OF THE ASSEMBLY — Concluded 

Fund. 3,328; Supplementary Health and Hospital Plan, 199; Unemployment Insurance, 
1 ,564; Unfunded Liability — Public Service Pension Fund, 1 ,575. 

Travelling Expenses ($1 ,207): 

Accounts under $8,000—1 ,207. 

Materials and Supplies ($123,013). 

G. T. Evans, 102,549; Accounts under $44,000—20,464. 

Total Other Payments 90,069,775 

Statutory ($2,168,438) 

Contributions To The Legislative Assembly Retirement Allowances Account ($2,168,438) 

Payment to the account 2,168,438 

Summary of Expenditure 

Voted 

Salaries and Wages 1 8,320,666 

Employee Benefits 4,064,394 

Travelling Expenses 1 50,535 

Other Payments 90,069,775 

112,605,370 
Statutory 2,168,438 

Total Expenditure, Office of the Assembly $1 14,773,808 



PUBLIC ACCOUNTS, 1993-94 23 

MINISTRY OF THE ATTORNEY GENERAL 

Hon. Marion Boyd, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($307,637,746) 

Temporary Help Services ($2,877,485): 

Adia The Employment People, 117,077; Centrex Human Resources Centre, 79,330; DGS 
Personnel Group, 148,396; Drake Office Overload, 69,965; Eleanor Michael Personnel Inc., 
161,845; Enfad Associates Inc., 45,044; Goodwill Industries of Toronto, 92,644; Hinkson 
Reporting Services Inc., 63,720; Kelly Girl Service of Canada Ltd., 201,245; Legal Personnel 
Consultants Inc., 57,203; Manpower Services Ltd., 62,935; Marion Jeffrey Personnel Ltd., 
154,168; PD Bureau (England), 431,983; The People Bank, 229,404; Profile Personnel 
Consultants, 138,863; RDW Personnel, 164,303; Temporary Solutions, 73,163; Tosi 
Temporary Office Service Inc., 47,288; Accounts under $44,000—538,909. 

Employee Benefits ($70,790,259) 

Payments for: Canada Pension Plan, 4,477,752; Dental Plan, 2,190,671; Employer Health Tax 
6,468,441; Group Life Insurance Plan, 801,886; Long Term Income Protection, 3,801,019 
Provincial Judges Pension Fund, 12,369,000; Public Service Pension Fund, 16,882,412 
Supplementary Health and Hospital Plan, 2,321,385; Unemployment Insurance, 7,368,129 
Unfunded Liability— Public Service Pension Fund, 6,429,120. 

Other Benefits: Attendance Gratuities, 938,154; Death Benefits, 67,059; Early Retirement Incentive, 
652,059; Maternity Leave Allowances, 1 ,430,852; Severance Pay, 4,156,359. 

Workers' Compensation Board, 655,306. 

Less: Recoveries from Other Ministries ($219,345): 
Accounts under $44,000—21 9,345. 

Travelling Expenses ($5,603,938) 

Hon. M. Boyd, 5,142; G. Thomson, 16,336; B. Adair, 15,440; B.J. Allison, 9,788; C.B. Allott, 10,932; 
D.B. Andrews, 21 ,515; F.M. Armstrong, 9,788; J.R. Atkinson, 15,004; W.D. August, 8,951 ; D. Baig, 
13,726; J.D. Bark, 9,307; D. Beatch, 16,573; R.N. Beaudoin, 25,250; J.M. Bordeleau, 8,706; F.C. 
Bourdeau, 8,755; D.W. Brown, 17,404; M.E. Buffington, 22,599; G.A. Burkert, 8,440; G. Buterin, 
8,591; G.A. Campbell, 43,908; R.E. Carr, 13,003; W.S. Chmiel, 34,416; R. Clark, 8,268; R.K. 
Clark, 12,174; R.D. Clarke, 9,625; A.J. Clement, 18,837; M. Clement, 14,974; G.E. Cloutier, 
27,180; J. Collins, 28,784; R. Cornaviera, 12,646; R.D. Cummine, 8,557; J.F. Dale, 8,442; P. 
Daub, 19,618; I.C. Diamond, 13,858; M.P. Di Simone, 32,381; N.S. Douglas, 11,537; D.C. Downie, 
9,350; R. Ducharme, 14,710; P.W. Dunn, 14,542; D.A. Ebbs, 13,558; D.E. Edwards, 8,776; J.D. 
Evans, 30,033; B.A. Fitzhenry, 12,545; R.J. Flaherty, 17,062; CM. Flanagan, 8,739; R.G. Forsyth, 
8,586; R.N. Fournier, 22,170; D.G. Fraser, 9,533; H.L Fraser, 9,410; D.L. Fuller, 10,195; L.L. 
Gauthier, 10,641; G.N. Glaude, 27,750; A. Godin, 16,584; R.R. Griffis, 12,638; A.L Guay, 9,055; 
P.L Guenette, 8,042; T. Hall, 13,966; P. Harbottle, 11,189; J. Heatherington, 13,076; R.G.E. 
Hunter, 19,987; P.W. Hurrell, 10,829; R.A. Ingram, 8,700; I. Iserhoff, 12,874; B. Jeffrey, 15,176; 
S.F. Jolly, 23,347; G.R. Jones, 14,308; K.S. Joseph, 9,165; G.F. Keay, 10,757; G.R. Kunnas, 
12,046; R. Lajoie, 11,719; M. Lambert, 24,627; G.S. Lapkin, 23,919; J.G. Lebel, 14,769; B.F. Lee, 
11,255; J.S. Lee, 15,330; B.W. Lennox, 15,004; R.M. Le Sarge, 50,408; R.B. Lester, 10,526; S.B. 
Linden, 17,595; M.T. Linhares De Souza, 9,299; J. Little, 30,957; T. Logan, 9,080; L.J. 



24 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Lowenberger, 12.370; R.S. Mackenzie. 12.718, W.G. Mahafty, 10.034; T.C. Marshall. 9.490, R.G 
Masse, 10,660; ML. Mathieson, 19.216, A. A. Mazurski. 14.267; D.E. McGarry. 14,672; A. 
McWilliam, 22.234; G.E. Michel, 16.990; H.M. Mick. 12.595; R.A. Minard, 11,210, D Mitchell, 
8,933, H. Momotiuk, 20,478, W.R. Morency, 8.120, J.R. Morgan, 8,398; P.W Morgan, 8.842; H.F. 
Morion, 10.407; LA. Nicol, 9,756; M.J. Nolan. 10.545; B.E. Payne, 14,793; G.J. Petmanis, 10,325; 
G. Pockele. 10.997; R.M. Post. 8.200; R.D. Reilly, 8,496; L.D. Rossi, 17,316; J. Roud, 9,465 R.T. 
Runciman. 8.634, W.M. Saranchuk, 17.408, FA. Sargent, 8,291; DA. Scapinello, 9,363 EM 
Schnall. 9,883; ID. Scott, 11,062, J. AD. Seaton, 13,093; AD Sheffield, 8,140; SE Shernff. 
9.894; RE. Stauth, 9.351 J. Stein, 9,636; J.M. Stewart, 13,982; R.P. Taillon, 1 1 ,314; D.J. Thomas, 
10,450; R.J. Walneck. 34.479; T.C. Whetung. 14,083; T.J. Wills, 8,854; R.A. Young, 16,530; 
Accounts under $8,000—3,783.682. 

Other Payments ($369,845,767) 

Materials, Supplies, etc. ($1 14,225,635): 

ABS Group Inc., 138,922; AT and T Canada Inc., 119,478; PC. Abmakle, 84,797; Adcom 
Electronics Ltd., 256,803; Ainsworth Technologies Inc., 724,200; Allan Crawford Associates 
Ltd., 163,892; Allseating Corporation, 229,968; Appsol Consulting Inc., 72,036; L.E. 
Archdekin, 44,988; Architect! Microsystems, 76,389; Artistic Stationery Co. Ltd., 138,960; 
Associates In Psychiatry, 128,141; Atchison and Denman Court Reporting Services Ltd., 
59,621; BDP Business Data Services Ltd., 129,760; BMS Business Management Services 
Corp.. 210.963; Babbco Office Services Ltd., 66,862; R. Beck, 50,224; R.M. Belcastro, 49,777: 
Bell Canada, 1.727,565; Bell Information Systems, 206,881; J.W. Berthelot, 56,370; Blake 
Cassels and Graydon, 227,109; B.L. Booth, 56,259; Borden and Elliot, 76,864; The Briars. 
45,648; G.E. Brindisi, 50,568; Brinks Canada Ltd., 45,084; B.V. Brown, 57,326; W.H. Brownell. 
81,186; J.W. Bruinewood, 65,389; Butterworths and Co. (Canada) Ltd., 355,658; CGI Group. 
45,750; CTI Datacom Inc., 290,542; Anne Calpin, 57,977; Canada Law Book Inc., 1,286.509: 
Canada News Wire Ltd., 60,392; Canada Post Corporation, 2,151,762; Canadian Corps 
Commissionaires, 2,013,013; G.E. Carter, 64,604; W. Casey, 52,891; Chenier Lebel and 
Moore, 55,665; Choice Information Systems Inc., 62,341; Clarke Institute of Psychiatry. 
2,820,956; Cole Business Furniture, 133,454; Commcorp Financial Services, 147,081: 
Compugen Systems Ltd., 725,207; Compu-Redi, 57,780; Computer Partners International, 
315,230; Coopers and Lybrand Chartered Accountants, 1,021,313; D.J. Cowan, 45,864; E.A. 
Cowie, 96,393; Deborah Cox, 56,039; Crain-Drummond Inc., 53,486; N. Crisante, 71,077: 
Crowntek Business Centres Inc., 151,037; D. Shuter Robes Ltd., 156,597; DMR Group Inc.. 
187,937; DRH Consulting Services, 56,596; Datafile, 169,343; Y.N. Dauphin, 62,352; R.J. 
Davidson, 76,442; B.T. Davies, 69,536; K.F. Dear, 49,696; S.P. Dequanne, 47,706; T.F. 
Dietrich, 65,723; O.Z. Dignard, 46,225; Dockstader and Dockstader, 51,678; J. P. Dow. 
69,920; Dun and Bradstreet Software Services, 55,438; EDS Canada, 203.176: ELC 
Conference Communications Ltd., 444,301; M.P. Eberhard, 78,425; Embassy Suites, 50,375; 
Ernst and Young Inc., 272,032; M. Farmer, 54,717; J. Farnum, 64,920; Fasken Campbell 
Godfrey, 104,580; K.P. Fawcett, 80,156; J.M. Ferron, 80,353; Fleet-Chrysler Canada Ltd., 
359,342; John Fraser, 50,737; Freeman Rodgers Battaglia, 210,584; A.J. Fuller. 63.635; G.C. 
House Barristers and Solicitors, 45,240; GE Capital Canada Leasing Inc.. 190.658; GSI 
International Consulting Group, 77,728; H.M. Gale, 61,104; Gemco Business Forms Inc.. 
99.71 1 ; General Motors of Canada, 802,483; Georgian Bay Telephone Systems Ltd.. 78.247; 
L.B.M. Gibson. 84,203; J. Gottheil, 121,897; Governing Council University of Toronto. 
112,496; Grand and Toy Ltd., 413,627; H and R Property Management Ltd., 107,672; HTI 
Voice Solutions Limited, 291,072; M. Hallman, 44,741; Halton Regional Police Force Service. 
70,466; S. Heighington, 51 ,800; W.N. Hepburn, 56,194; G.C. Hewson, 47,558; C.E. Hickhngs. 
58.390; S. Hilton, 48,907; Hinkson Reporting Services Inc.. 86.188; Hitner Starr Associates. 
72,700; L.C. Hunking, 56,646; R.L. Hurren, 89,462; C.V. Hurst. 67.212; IBM Canada Ltd.. 
408,198; ISM Information Systems Management Corp., 99,629; Idea Courier (Canada) Inc.. 
130,167; Information Managers, 56,913; Inter City Papers Ltd., 195,484; Interface Flooring 
Systems, 62,287; Interleaf Canada Inc., 78.617; J. Jukes, 51.941; JDP Computer Systems 
Inc., 61,294; J.F. Moore Litho, 100,349; JS Systems Inc.. 45.375; James Reeves and Buck. 
63,496; Johnston Smith Fromkin McCuloch Consultants, 91.350; KM Video and Security. 



PUBLIC ACCOUNTS, 1993-94 25 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

826,926; R.H. Kaeding, 48,471; Kawartha Family Court Assessment Service, 70,393; L.J. 
Kay, 50,833; M.A. Kelly, 80,230; Kinwood Audio Visual Inc., 160,570; M.G. Kitlar, 65,181; 
Knoll North America Corp., 337,183; Kodak Canada Inc., 641 ,149; Konica Business Machines, 
99,059; N.L. Kozloff, 49,871 ; L. Joyal Management, 45,801 ; Lancaster Datamark Canada Inc., 
46,628; Landseaair, 56,881; Lanier Canada Inc., 50,371; A.J. Lavender, 46,577; The Law 
Society of Upper Canada, 1,059,086; O.J. Lawlor, 50,155; F. Kenneth Leahey, 142,725; G. 
Lecouteur, 56,202; R.E. Leggate, 54,665; O.F. Lent, 59,065; J.I. Levitt, 61,590; Ernie 
Lightman, PHD, 54,025; Linktek Corporation, 47,340; London Family Court Clinic, 72,878; 
London Police Force, 68,110; Loomis Armored Car Service, 93,391; D. Lowry, 79,088; MCS 
Microtec Computer Systems Inc., 421,686; MFP Technology Services Ltd., 44,596; R.M. 
MacFarlene, 51,136; Mackey Bailey and Korb, 79,688; L.L. Malarczuk, 47,684; Manifest 
Communications Inc., 230,620; B.J. Marko, 52,099; L.J. Mascotto, 58,607; S.M. Matchett, 
56,636; G. Maurice, 57,528; S.M. McBride, 81,892; J.D. McCamus, 84,103; C.W. McEvoy, 
52,004; Donald McNeill, 47,000; Media Buying Services Ltd., 931,994; Memorex Telex Inc., 
377,575; Metro Envelope Ltd., 97,149; Metropolitan Toronto Police, 533,613; L.M. Mills, 
49,303; Milner Graphics, 195,437; Ministries: Finance, 824,305; Health, 54,277; Management 
Board Secretariat, 19,216,848; Natural Resources, 75,313; Solicitor General and Correctional 
Services, 1,503,587; Transportation, 49,921; Mobility Canada, 55,182; Modular Telephone 
Interface Ltd., 75,578; Moore Business Forms and Systems Ltd., 70,440; P.T. Murray, 55,375; 
S. Neallani, 46,200; C.J. Nelligan, 57,149; ONYX Computers Inc., 859,399; Olivetti Systems 
and Networks Canada Ltd., 1,769,621; Oracle Corporation Canada Inc., 118,597; J.D. Ord, 
59,252; J.J. Oreskovich, 69,161; M.T. OToole, 56,344; Peat Marwick Thome, 148,458; Peel, 
Regional Municipality of, 83,899; W.T. Phipps, 52,931; Phoenix Information Systems Ltd., 
101,084; Pitney Bowes, 206,794; Postage by Phone, 194,100; Procom Professional 
Computer, 105,519; Purolator Courier Ltd., 367,384; C. Puta-CheKwe, 46,085; Queen Street 
Mental Health Centre, 193,457; Queen's University, 86,038; RDP Fulfillment Corporation, 
62,706; Radisson Hotel, 80,677; Receiver General for Canada, 199,720; Reed Stenhouse 
Ltd., 55,420; D.J. Reeve, 80,442; Remtron Office Systems Ltd., 140,121; K.J. Richardson, 
77,383; Richlore Construction Ltd., 236,631; A. Romagnoli, 61,080; Rosedale Livery Limited, 
118,199; W.S. Ross, 61,020; S S G, 103,457; Salvation Army Ottawa in Trust, 61,640; J.R. 
Sams, 47,390; Savin Canada Inc., 510,066; Sclodnick and Kavassalis Barristers, 52,769; 
Scott Capital Group Inc., 61,346; R.C. Sculthorpe, 66,256; The Senator Hotels, 55,894; 
Senssyst Inc., 116,867; R.S. Shorttell, 46,410; B. Sinai, 102,016; J.F. Sinden, 51,886; 
Somerville National Leasing, 92,134; L.M. Spracklin, 58,979; A.F. Squires, 65,409; D.S. 
Stafford, 53,810; C. Starr, 58,280; D.I. Stewart, 50,568; W.H. Stewart, 56,869; D.E. Stokes, 
64,215; M. Streete, 52,093; A. Suissea, 46,045; System Business Forms Limited, 75,318; R. 
Tallim, 49,381; Telecom Computer Products, 69,374; Telia Inc., 132,226; Thomson 
Publishing, 1 ,630,396; Thunder Bay Business Systems, 81 ,627; Thunder Bay, City of, 50,690; 
Tippet- Richardson Limited, 52,367; G. Tisi, 50,761; Top Glass and Mirror Inc., 51,072; Tory 
Tory DesLauriers and Binnington, 161,380; Total Office Systems Ltd., 167,449; R.A. Trachy, 
68,887; Triangle Technologies Inc., 84,310; Uniface Corporation, Canada, 117,272; Unique 
Envelope Inc., 47,869; University of Ottawa, 74,977; V.A. Chang Alloy, 51,591; VGL 
Consulting, 104,850; A. Vaillancourt, 47,689; J.H. Van Duzer, 112,729; R. Walker, 59,006; 
Walsten Air Service, 357,368; B.C. Walton, 57,891 ; Wang Canada Limited, 49,353; Warlyn 
Construction Ltd., 243,839; Waterloo Regional Police Force, 51,366; L.A. Watson, 46,575; F. 
Weinper, 86,745; E. Wiley, 58,612; G. Wilson, 54,263; C.G. Woron, 52,230; Xerox Canada 
Ltd., 54,982; J.C.York, 64,223; C. Ziedins, 61,003; 4 Office Automation Ltd., 828,928; 
Accounts under $44,000 — 45,444,071 . 

Royal Commissions ($4,078,400): 
Administration ($364,610): 

Assist with the administration and support of Royal Commissions and Judicial Inquiries. 

Salaries and Wages ($328,564): 

Attorney General of Ontario, 328,564. 



26 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

Employee Benefits ($31 .819): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
31.819. 

Other Payments ($4,227): 

Accounts under $44,000-^.227. 

Houlden Records Review ($4,541 ): 

The expenditures are for storage fees for the documents from the Houlden Inquiry which are 
required to be held in storage for five years. 

Other Payments ($4,541): 

Accounts under $44.000 — 4.541 . 

Niagara Regional Police Force ($243,824): 

To inquire into, report upon, and make recommendations with respect to the operation and 
administration of the Niagara Regional Police Force since its inception in 1971 . 

Salaries and Wages ($79,1 16): 

Attorney General of Ontario, 79,1 16. 

Employee Benefits ($6,869): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
6,869. 

Travelling Expenses ($483): 

Accounts under $8,000 — 483. 

Other Payments ($157,356): 

Fasken, Campbell, Godfrey, 70,250; Accounts under $44,000 — 87,106. 

Planning and Development Reform in Ontario ($571 ,647): 

The Commission on Planning and Development Reform in Ontario was appointed to inquire 
into and report on the relationship between the public and private interests in land use 
planning in Ontario. 

Salaries and Wages ($158,308): 

Attorney General of Ontario, 11 8,61 2; Accounts under $44,000—31 ,238. 

Temporary Help Services ($8,458): 
Accounts under $44,000—8,458. 

Employee Benefits ($17,986): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
17,986. 

Travelling Expenses ($5,724): 

Accounts under $8,000—5,724. 

Other Payments ($389,629): 

Milner Graphics, 78,951 ; John Sewell, 44,049; Accounts under $44,000—266.629. 

Systemic Racism in the Ontario Criminal Justice System ($2,692,359): 

The Commission on Systemic Racism in the Ontario Criminal Justice System was created in 
response to the Stephen Lewis report to inquire into, to report, and to make 
recommendations with respect to systemic racism and the extent of its impact on the 
Ontario criminal justice system. 



PUBLIC ACCOUNTS, 1993-94 27 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Salaries and Wages ($903,790): 

Attorney General of Ontario, 791 ,293; Accounts under $44,000—85,792. 

Temporary Help Services ($26,705): 
Accounts under $44,000—26,705. 

Employee Benefits ($1 16,196): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
116,196. 

Travelling Expenses ($77,003): 

E. Ratushny, 21 ,590; M.C. Tarn, 16,055; Accounts under $8,000—39,358. 

Other Payments ($1 ,530,242): 

M. Gittens, 120,455; Management Board Secretariat, 69,389; E. Ratushny, 72,808; 
Receiver General for Canada, 108,200; Sri Skanda Rajah Sg, 66,817; M.C. Tarn, 
66,163; Toni Williams, 110,069; York University, 63,600; Accounts under $44,000— 
852,741. 

Grants ($65,128): 

Accounts under $109,000— 65,128. 

Commission of Inquiry re: His Hon. Walter P. Hryciuk, a Judge of the Ontario Court (Provincial 
Division) ($173,847): 

Travelling Expenses ($610): 

Accounts under $8,000—61 0. 

Other Payments ($173,237): 

Borden and Elliot, 150,002; Accounts under $44,000—23,235. 

Commission of Inquiry re: His Hon. Leonard Blackburn, a Justice of the Peace ($27,572): 
Other Payments ($27,572): 

Accounts under $44,000—27,572. 

Grants, Subsidies, etc. ($287,859,931): 

Contribution to Legal Aid Fund, Law Society of Upper Canada ($263,914,432): 
Legal Aid Fund, Law Society of Upper Canada, 264,130,732. 

Less: Recoveries from Other Ministries ($216,300): 
Office Responsible for Women's Issues, 216,300. 

Compensation to Victims of Crime ($16,878,173): 

Sundry Persons in accordance with the Law Enforcement Compensation Act, 16,878,173. 

Native Court Worker Program ($1 ,466,368): 

Ontario Federation of Indian Friendship, 1,273,630; Accounts under $109,000— 192,738. 

Community/Citizen Groups Support, 251 ,500. 

Frontenac Family Referral Service, 116,900. 

Supervised Access Pilot Project, 920,517. 

Special Projects ($393,456): 

Grand Council Treaty #3, 1 14,593; Accounts under $109,000—278,863. 

Victims of Abuse in Provincial Institutions, 3,544,839. 



28 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Accounts under $109,000—373.746. 

Less: Recoveries from Other Ministries Agencies re Seconded Common Legal Services and Civil Law 

Office ($36,318,199): 

Agriculture and Food. 853,557; Community and Social Services 1,846,887; Consumer and 
Commercial Relations, 2.997,161; Culture, Tourism and Recreation, 981,362; Office for 
Disability, 69,403; Economic Development and Trade, 1,215,464; Education and Training, 
1.073.411; Environment and Energy, 3.547,892; Finance, 2,674.981; Health, 2,344,527. 
Housing, 2,591,234; Labour, 2,932,224; Management Board Secretariat, 2,045,951; Municipal 
Affairs, 1,292.514; Ontario Native Affairs Secretariat, 431,401; Natural Resources, 1,695,450; 
Northern Development and Mines, 472,370; Ontario Energy Board, 220,374; Ontario 
Insurance Commission, 1,008,963; Ontario Municipal Board, 142,039; Pension Commission, 
710,754; Accounts under $44,000—1,808,424. 

Total Other Payments 369,845,768 

Statutory ($4,961,848) 

Minister's Salary ($30,357) 

Hon. M. Boyd April 1 , 1993 to March 31 , 1994 30,357 

Parliamentary Assistant's Salary ($9,378) 

D. Winninger April 1, 1993 to March 31, 1994 9,378 

The Proceedings Against the Crown Act ($2,709,61 2) 

Dr. Mark Abbott, 249,979; Atchisom and Denman Court Reporting Limited, 76,000; Dianne Beckon, 
54,660; Emilia Cogan, 50,000; Equity Equipment Financial Services Inc., 55,000; John Stuart 
Dietrich, 158,500 (re: R.V. Ford, Cole, Harris, Wesley and Ali Trial); Gordon Wagne Louie and Yan 
Tung Chiu, 134,585; Kronvest Limited, 323,751; Ronald E. Martin, 50,000; Niagara Regional 
Police, 487,056; Richard Norris, 378,950; Wil-Can Electronics Canada, 304,518; Accounts under 
$44,000—386,613. 

Payments under the Ministry of Treasury and Economics Act ($1 ,630,847) 

Sundry Payments 1 .630.847 

Allowances to Supreme Court Judges ($186,612) 
Allowances under $44,000—1 86,61 2. 

Allowances to District Court Judges ($395,042) 

Allowances under $44,000—395,042. 



PUBLIC ACCOUNTS, 1993-94 29 

MINISTRY OF THE ATTORNEY GENERAL — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 307,637,746 

Employee Benefits 70,790,259 

Travelling Expenses 5,603,938 

Other Payments 369,845,767 

753,877,710 
Statutory 4,961,848 

Total Expenditure, Ministry of the Attorney General $758,839,558 



PUBLIC ACCOUNTS, 1993-94 31 

CABINET OFFICE 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($5,655,650) 

Temporary Help Services ($88,722): 

Management Board Secretariat, 73,533; Accounts under $44,000 — 15,189. 

Payments to Other Ministries ($599,081): 

Attorney General, 182,901; Community and Social Services, 104,051; Finance, 62,260; Office of 
the Premier, 60,793; Accounts under $44,000— 189,076. 

Less: Recoveries from Other Ministries ($299,804): 

Economic Development and Trade, 95,282; Management Board Secretariat, 93,546; Accounts 
under $44,000— 1 1 0,976. 

Employee Benefits ($1,413,037) 

Payments for: Canada Pension Plan, 77,722; Employer Health Tax, 109,230; Public Service Pension 
Fund, 493,206; Unemployment Insurance, 147,266; Unfunded Liability— Public Service Pension 
Fund, 1 58,728; Accounts under $44,000—1 28,821 . 

Other Benefits: Severance Pay, 209,857; Accounts under $44,000—10,493. 

Workers' Compensation Board, 1 ,447. 

Payments to Other Ministries ($129,948): 
Accounts under $44,000—1 29,948. 

Less: Recoveries from Other Ministries ($53,681): 
Accounts under $44,000—53,681 . 

Travelling Expenses ($57,950) 

D. Agnew, 4,939; M. Mendelson, 5,829; Accounts under $8,000 — 47,182. 

Other Payments ($2,227,806) 

Materials, Supplies, etc. ($2,227,806): 

Grant G. Murray, 46,740; Ministries: Management Board Secretariat, 435,788; Transportation, 
165,524; University of Toronto, 74,355; Xerox Canada Ltd., 61,518; Accounts under 
$44,000—1,498,227. 

Less: Recoveries from Other Ministries ($54,346): 
Accounts under $44,000—54,346. 

Total Other Payments 2,227,806 



32 



PUBLIC ACCOUNTS, 1993-94 



CABINET OFFICE — Concluded 



Summary of Expenditure 



Voted 

Salaries and Wages 

Employee Benefits 

Travelling Expenses 

Other Payments 

Total Expenditure, Cabinet Office 



5.655,650 

1,413,037 

57,950 

2,227,806 


$9,354,443 



PUBLIC ACCOUNTS, 1993-94 33 

OFFICE OF THE CHIEF ELECTION OFFICER 

Warren R. Bailie, Chief Election Officer 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($816,731) 

Employee Benefits ($175,291) 

Payments for: Public Service Pension Fund, 58,536; Accounts under $44,000—100,775. 

Other Benefits: Accounts under $44,000— 1 5,980. 

Statutory The Election Act ($3,057,079) 

Temporary Help Services ($459,963) 

Management Board Secretariat, 216,980; Accounts under $44,000— 242,983. 

Travelling Expenses ($9,770) 

Accounts under $8,000—9,770. 

Other Payments ($1,543,153) 

Materials, Supplies, etc. ($1,543,153): 

Crain-Drummond Inc., 86,093; Management Board Secretariat, 1,018,658; Metropol Security, 
82,787; Accounts under $44,000—355,615. 

Electoral District Payments ($1,044,193) 

Algoma, 450; Algoma-Manitoulin, 450; Beaches-Woodbine, 450; Brampton South, 629; Brantford, 450; 
Brant-Haldimand, 560; Bruce, 450; Burlington South, 669; Cambridge, 450; Carleton, 450; 
Carleton East, 450; Chatham-Kent, 450; Cochrane North, 450; Cochrane South, 450; Cornwall, 
450; Don Mills, 163,131 ; Dovercourt, 641 ; Downsview, 764; Dufferin-Peel, 660; Durham East, 450; 
Durham West, 450; Durham- York, 450; Eglinton, 640; Elgin, 450; Essex-Kent, 450; Essex South, 
313,822; Etobicoke-Humber, 450; Etobicoke-Lakeshore, 450; Etobicoke-Rexdale, 804; Fort 
William, 450; Fort York, 450; Frontenac-Addington, 450; Grey-Owen Sound, 450; Guelph, 450; 
Halton Centre, 661; Halton North, 450; Hamilton Mountain, 450; Hamilton West, 450; Hastings- 
Peterborough, 450; High Park-Swansea, 450; Huron, 450; Kenora, 450; Kingston and the Islands, 
450; Kitchener, 450; Kitchener-Wilmot, 450; Lake Nipigon, 450; Lambton, 450; Lawrence, 624; 
Lincoln, 450; London North, 450; London South, 450; Markham, 627; Middlesex, 450; Mississauga 
East, 646; Mississauga North, 450; Mississauga South, 450; Mississauga West, 637; Muskoka- 
Georgian Bay, 450; Nepean, 450; Niagara Falls, 450; Niagara South, 450; Nickel Belt, 450; 
Nipissing, 450; Norfolk, 450; Northumberland, 450; Oakville South, 450; Oakwood, 622; Oriole, 
624; Oshawa, 669; Ottawa Centre, 450; Ottawa East, 450; Ottawa- Rideau, 450; Ottawa South, 
450; Ottawa West, 450; Oxford, 450; Parkdale, 634; Parry Sound, 450; Peterborough, 450; Port 
Arthur, 450; Prescott and Russell, 450; Prince Edward-Lennox-South Hastings, 450; Quinte, 450; 



34 PUBLIC ACCOUNTS, 1993-94 

OFFICE OF THE CHIEF ELECTION OFFICER — Concluded 

Rainy River, 450; Renfrew North, 450; Riverdale, 450; St. Catharines, 450; St. Catharines-Brock, 
450; St. George-St. David, 156,495; Sarnia, 450; Sault Ste. Marie, 450; Scarborough-Agincourt, 
622; Scarborough Centre, 450; Scarborough East, 624; Scarborough North, 450; Scarborough 
West. 450; Simcoe Centre, 450; Simcoe East, 450; Simcoe West, 450; S-D-G and East Grenville, 
450; Sudbury, 450; Sudbury East, 450; Victona-Haliburton, 355,824; Waterloo North, 450; 
Welland-Thorold, 450; Wellington, 450; Wentworth East, 450; Wentworth North, 450; Willowdale. 
655; Wilson Heights, 641; Windsor-Riverside, 450; Windsor-Sandwich, 450; York Centre, 645; 
York East. 637; York-Mackenzie, 662; York South, 624. 



Summary of Expenditure 

Voted 

Salaries and Wages 81 6,731 

Employee Benefits 175,291 

992,022 
Statutory 3,057,079 

Total Expenditure, Office of the Chief Election Officer $4,049,101 



PUBLIC ACCOUNTS, 1993-94 35 

MINISTRY OF CITIZENSHIP 

Hon. Elaine Ziemba, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($29,949,442) 

Temporary Help Services ($1 ,794,612): 

Computer Freelancers Unlimited Inc., 48,036; Keith Bagg Temporary Services, 91,820; 
Management Board Secretariat, 1,269,004; Word Plus, 115,960; Accounts under $44,000— 
269,792. 

Payments to Other Ministries/ Agencies ($1 ,548,586): 

Community and Social Services, 55,250; Health, 134,125; Labour, 101,607; Management Board 
Secretariat, 1 ,232,945; Accounts under $44,000—24,659. 

Less: Recoveries from Other Ministries ($244,568): 

Management Board Secretariat, 129,429; Office Responsible for Women's Issues, 1 15,139. 

Employee Benefits ($5,957,324) 

Payments for: Canada Pension Plan, 429,632; Dental Plan, 199,361; Employer Health Tax, 524,262; 
Group Life Insurance, 53,071; Long Term Income Protection, 269,417; Public Service Pension 
Fund, 1,659,840; Supplementary Health and Hospital Plan, 214,110; Unemployment Insurance, 
818,049; Unfunded Liability— Public Service Pension Fund, 802,930; Accounts under $44,000— 
39,528. 

Other Benefits: Attendance Gratuities, 3,328; Death Benefits, 266,062; Early Retirement Incentive, 
41 ,455; Maternity Leave Allowances, 1 13,055; Severance Pay, 219,228. 

Workers' Compensation Board, 10,424. 

Payments to Other Ministries ($364,368): 

Culture, Tourism and Recreation, 46,108; Labour, 66,023; Management Board Secretariat, 
52,697; Accounts under $44,000—199,540. 

Less: Recoveries from Other Ministries/ Agencies ($70,796): 
Accounts under $44,000—70,796. 

Travelling Expenses ($802,174) 

Hon. Elaine Ziemba, 1,535; J. Carter, 1,215; N. Alboim, 3,800; L. Ackroyd, 14,075; M. Beach, 8,067; R. 
Bouchard, 8,373; E. Cader, 8,220; N. Chahal, 8,275; G.O. Chaput, 11,700; K. Delgaty, 11,075; A. 
Farraway, 15,732; S. Gill, 13,290; H.A. Hassan, 10,350; M.C. Joakim, 11,722; S. Jostman, 15,206; 
K. Kevany, 12,913; V. Lakhani, 14,985; J. Lavell, 14,236; C. McKinnon, 8,335; J.D. Polley, 10,320; 
N. Recollet, 16,215; L. Renaud-Fisher, 8,684; P. Sabourin, 16,664; M. Sault-Jones, 9,774; S. 
Ward, 8,365; D. Welch, 10,804; J. Westmoreland, 8,954; Accounts under $8,000—560,693. 

Less: Recoveries from Other Ministries/ Agencies ($41 ,403): 

Management Board Secretariat, 9,614; Office Responsible for Women's Issues, 31,199; Accounts 
under $8,000—590. 



36 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF CITIZENSHIP — Continued 

Other Payments ($39,440,191) 

Materials, Supplies, etc. ($10,1 19,018): 

Avebury Research and Consulting, 63,270; Dr. Daniel J. Baum, 53,208; Bell Canada, 143,529; 
Catherine Bickley, 57,940; Blake Cassels and Graydon, 56,062; Bruce Levey Reporting 
Services. 194.553; George Carter, 47,421 ; Delta Chelsea Inn, 48,399; Doris Marshall Institute, 
49,589; Downch Management Services, 48,000; EEO Associates, 99,000; Fasken Campbell 
Godfrey, 70,666; S. Folkes-Abraham, 96,536; G. B. Catering Limited, 90,328. Indian Prime 
Ministers Earthquake Fund, 100,000; Jamaican Canadian Association, 68,700; Key Learning 
Group, 60,790; Koskie and Minsky Barristers and Solicitors, 128,545; Kathenne Laird, 61,596; 
Manifest Communications Inc., 91.997; Kevin Marsh, 51,300; Carla McKague, 120,250; Media 
Buying Services Ltd., 200,431; Mediareach, 104,697; Metropolitan Toronto, Municipality of, 
49.931; Ministries: Attorney General, 471,879; Culture, Tourism and Recreation, 523,191; 
Education and Training, 549,090; Finance, 112,274; Health, 218,000; Management Board 
Secretnat, 1,834,933; Alok Mukherjee, 48,432; Multicolor Printing Ltd., 49,821; National 
Printing Group, 75,771; Omnicom, 104,717; Antonia Salmon, 59,550; Jennifer Scott, 72,422: 
Sightlines Productions Ltd., 86,340; Annette Snowdon, 74,250; Gignac Suits, 77,653; Taylor 
and Browning Designs Associates Inc., 93,1 56; Tenet Computer Group Inc., 678,661 ; Toshiba 
of Canada Ltd., 51,546; TV Ontario, 61,923; Western Management Consultants, 79,594; 2 
Dimensions Inc., 133,024; Accounts under $44,000—5,370,403. 

Less: Recoveries from Other Ministries Agencies ($2,864,350): 

Economic Development and Trade, 1,240,082; Management Board Secretariat, 287,715; 
Office Responsible for Women's Issues, 1 ,283,681 ; Accounts under $44,000—52,872. 

Grants, Subsidies, etc. ($33,333,012): 

Alderville First Nation, 139,186; Barbara Schlifer Commemorative Clinic, 226,380; Bearskin Lake 
Economic Development Corp., 192,500; Canadian Polish Congress, 130,000; Caribbean 
Cultural Committee, 128,000; Catholic Immigration Bureau, 287,058; Centre for Spanish 
Speaking Peoples, 124,857; Chinese Community Nursing Home YeeHong Wellness 
Foundation, 120,000; Chinese Information and Community Services, 202,881; Chippewas of 
Kettle and Stony Point First Nation, 119,729; Chippewas of Thames First Nation, 194,437; 
Costi-lias Immigrant Services, 177,790; Delaware Nation Council, 139,258; Doris Marshall 
Institute, 124,050; Folk Arts Council St. Catharines Multicultural Centre, 185,912; Human 
Services of Scarborough, 231,861; Immigrant and Visible Minority Women Against Abuse. 
197,515; Iranian Community Association of Ontario, 118,939; Islamic Centre of Niagara 
Peninsula, 118,781; Islamic Society of Kingston, 155,437; Italian Canadian Benevolent 
Corporation, 246,250; Kingston and District Immigration Services, 151,098; Kitchener- 
Waterloo Multicultural Centre, 157,675; Latin American Community Centre, 120,276; London 
Cross Cultural Learner Centre, 233,335; London Cultural Interpretation Services, 199.519; 
Malton Neighbourhood Services, 120,827; Mississaugas of Scugog Island First Nation. 
193,522; Multicultural Association of Northwest Ontario, 116,789; Multicultural Assistance 
Services of Peel, 136,556; Native Women's Resource Centre of Toronto, 251,390; 
Nicickousemenecaning First Nation, 323,472; Nishnawbe-Aski Nation, 3.399,924; North 
Caribou Lake First Nation, 352,281 ; Ontario Council of Agencies Serving Immigrants, 230,675: 
Ontario Federation of Indian Friendship Centres, 1,387,587; Ontario Native Women's 
Association Centre, 183,233; Ottawa-Carleton Immigrant Services Organization, 196,349; 
Polish Immigrant and Community Services, 401,749; Poplar Hill First Nation, 292,500. 
Portuguese Social Service Centre of Toronto, 142,234; Persons United for Self Help in 
Ontario, 190,000; Rexdale Community Microskills Development Centre, 112,692; Rexdale 
Women's Centre, 201,097; Royal Canadian Legion, 116,130; St. Stephens Community 
House, 143,392; Skills for Change, 242,388; Social Planning Council of Peel. 169,325; 
Sudbury Multicultural/Folk Arts Association, 136,762; Tamil Eelam Society of Canada. 
147,640; Thunder Bay Multicultural Association, 232,787; Tropicana Community Services. 
111,815; Ukrainian Canadian Research and Documentation. 120.000; Vietnamese 
Association of Toronto, 140,948; Wahta Mohawks, 370,696; Working Women Community 
Centre, 136,476; Accounts under $109,000—1 8,609,052. 



PUBLIC ACCOUNTS, 1993-94 37 

MINISTRY OF CITIZENSHIP — Concluded 

Less: Recoveries from Other Ministries/ Agencies ($4,01 1 ,839): 

Community and Social Services, 428,164; Economic Development and Trade, 3,583,675. 

Total Other Payments 39,440,191 

Statutory ($49,114) 

Minister's Salary ($30,357) 

Hon. E. Ziemba April 1, 1993 to March 31, 1994 30,357 

Parliamentary Assistants' Salary ($18,757) 

J. Carter April 1 , 1993 to March 31 , 1994 9,379 

D. Fletcher April 1 , 1993 to March 31 , 1994 9,378 

Summary of Expenditure 

Voted 

Salaries and Wages 29,949,442 

Employee Benefits 5,957,324 

Travelling Expenses 802,1 74 

Other Payments 39,440,191 

76,149,131 
Statutory 49,1 14 

Total Expenditure, Ministry of Citizenship $76,198,245 



PUBLIC ACCOUNTS, 1993-94 39 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES 

Hon. Tony Silipo, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($408,554,094) 

Temporary Help Services ($2,931 ,271): 

Aurora Business and Personnel Services Inc., 54,844; Bradson Personnel Services, 238,345; 
DGS Personnel, 66,116; Kellog Temporary Services, 58,157; Management Board Secretariat, 
1,510,256; Manpower Temporary Services, 133,915; The People Bank, 46,369; Personnel By 
Elise, 88,229; Solutions, 54,026; Toronto Hospital Postgraduate Payroll Association, 199,961; 
Accounts under $44,000—481 ,053. 

Less: Recoveries from Other Ministries ($172,963): 

Management Board Secretariat, 107,830; Accounts under $44,000— 65,133. 

Employee Benefits ($102,975,923) 

Payments for: Canada Pension Plan, 7,297,548; Dental Plan, 3,854,260; Employer Health Tax, 
8,563,899; Group Life Insurance, 825,976; Long Term Income Protection, 4,975,720; Public 
Service Pension Fund, 28,848,936; Supplementary Health and Hospital Plan, 4,386,243; 
Unemployment Insurance, 13,989,625; Unfunded Liability-Public Service Pension Fund, 
1 1 ,885,779; Accounts under $44,000—1 ,598,770. 

Other Benefits: Attendance Gratuities, 1,163,323; Death Benefits, 69,859; Early Retirement Incentive, 
1 ,638,41 1 ; Maternity Leave Allowances, 1 ,895,402; Severance Pay, 7,012,143. 

Workers' Compensation Board, 5,389,300. 

Payments to Other Ministries ($259,642): 

Solicitor General and Correctional Services, 259,642. 

Less: Recoveries from Other Ministries ($678,913): 

Education, 126,573; Health, 224,717; Management Board Secretariat, 110,343; Accounts under 
$44,000—217,280. 

Travelling Expenses ($6,021,157) 

Hon. T. Silipo, 5,102; R. Proctor, 3,771; D. Bale, 8,658; D. Barsanti, 9,707; M. Bathe, 13,512; L.L. 
Bertolini, 34,751; S. Bihun, 19,067; S. Braun, 13,324; G.M. Briand, 8,118; C. Brouillard, 14,522; 
W.R. Cerniuk, 12,544; P. Christensen, 13,708; Rev. J.D. Clark, 8,978; LE. Coffin, 8,297; L.H. 
Cole, 9,655; D. Copenace, 13,311; R. Cormier, 8,806; L. Cote, 9,191; D. Crouch, 14,066; G.B. 
Drake, 17,678; D.K. Durkot, 1 1 ,944; B. Elo-Shepherd, 10,963; G. Erickson, 25,581 ; J.J. Fitzpatrick, 
11,217; H. Fortunato, 8,143; E. Fraser, 9,273; J.F. Fraser, 15,630; T. Frawley, 16,856; D.R. 
Gamble, 13,463; D. Georgei, 10,871; E. Goss, 27,071; A.V. Guillemette, 11,807; D.M. Hayman, 
28,257; Rev. R.G. Hebert, 12,496; S.E. Hildebrant, 12,496; K. Hopkins, 9,903; W.L Hutchings, 
10,710; G.S. Jackson, 9,415; K.L. Jewitt, 10,944; B.L Johnson, 10,695; J.E. Kelloway-Tarrant, 
11,275; G. Klooster, 10,443; F.P. Koch, 12,805; S.M. Kosowick, 8,974; D.J. Lafranier, 23,424; P. 
Lalonde, 15,041; A.M. Landry, 8,958; CD. Lees, 14,048; S.D. Lesauvage, 9,991; K. Leslie, 
13,784; N. Lindenhoff, 12,484; J. Loft, 14,349; D.B. Low, 15,332; D. Lozier, 10,413; J.T. Lynch, 
9,603; G. MacDonald-Tuttle, 8,061; B.G. MacKinnon, 13,779; J.G. Manarin, 9,635; T. Marston, 
18,017; M.J. McGregor, 23,822; R. Mclver, 8,692; P.E. McKenzie, 8,875; M.A. McMillan, 9,398; M. 



40 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Meadows. 10,220; P.T. Meyer, 9.643; S.H. Newroth, 24,063; P. Noble, 20,883; R.A Nye, 30,996 
R.J. Patrick, 9,138, PA. Patterson, 9,218; D. Petiquan, 12,647; A.K. Prasuhn, 15.969; J.H. Pride 
22,397; D.I. Pnngle, 11.715, J. F. Rabeau, 20.417; B. Relf. 8,211; LA Richie, 26,988; R.A. Rivard 
20,142; L.M. Roberts, 9,045; M. Romano. 13,012; B. Ross, 8,515; S. Schroeder, 8,526. MR 
Seymour. 11,106, A. Shabbar, 10,227; A. Sikkema, 10,213; I.Singh, 25,735; M. Snowden, 12,293 
P.G. Steckenreiter, 8,335; R. Surgeoner, 8.035. N.A. True. 10.613; B. Vermette, 11.993; K A 
Wakeford. 8.146; R.A. Wells. 16,147; T.W White, 42,524; K. Zehr, 15,540: D. Zuccato, 9,192 
Accounts under $8,000-^,71 3,609. 

Other Payments ($8,649,295,899) 

Materials, Supplies, etc. ($76,857,294): 

ABS System Consultants Ltd., 162,620; A.N. AT. and Interpreting Services, 47,325, ARA 
Consulting Group Inc., 60,606; ASK Computer Systems (Canada) Ltd., 160,920; AT and T 
Capital Canada, Inc., 45,767; Abbott Laboratories Ltd., 108,199; Academy of Learning Skills 
Development Centre, 54,995; Adult Occupational Centre Canteen, 125,568; Dr. John S.W. 
Aldis, 65,852; Allseating Corporation, 76,886; Amtel Communication Systems Ltd., 47,719: 
Arie Shenkar and Associates, 72,243; Arqana Technologies, 136,057; Ault Foods Ltd., 
670.993; 

Bassett Laudi Partners, 75,205; Beatrice Foods (Ont) Ltd., 115,738; Bell Canada, 2,397,078: 
Belmont Meat Products Ltd., 48,090; Dr. J. Blachford, 63,501; Dr. Ivan Bracaleni, 59,003: 
Bruce Edmeades Sales Ltd., 120,155; Sharon Buchanan, 47,938; Bull HN Information 
Systems Ltd., 102,576; Burgess Wholesale Ltd., 286,1 76; Edward W. Burrow, 74,992; 

Cambridge Towel Corporation, 79,849; Canada Post Corporation, 1,610,794; Canadian Corps of 
Commissionaires, 589,997; Canadian Tire Corp. Ltd., 61,095; Canebsco Subscription 
Services, 78,471; Dr. R.A. Carson, 82,547; Centra Gas Ontario Inc.. 601,784; Clive 
Chamberlain, 105,689; Thomas C. Cheetham, 93,242; Chef Foods, 54,644; Chrysler Canada 
Ltd., 56,913; Coburg Public Utilities Commission, 52,177; Commercial and Industrial Moving 
Services Inc., 271,576; Consumers Gas Co., 558,240; Country Produce, 67,383; Crowes 
Footwear Ltd., 53,958; 

Dale Intermediaries Ltd., 205,766; Tod Daley, 46,369; Datafile, 189,163; Davis and Henderson 
Intercheques, 85,999; Derry Foods Limited, 230,995; Diversey Wyandotte Inc.. 60,983; 
Donegan Consulting, 73,100; Doris Marshall Institute for Education and Action, 77,672; Drug 
Trading Company Ltd., 253,926; Louise Dube, 44,725; 

Enera Controls, 76,620; Esso Petroleum Canada, 87,406; Etobicoke Hydro, 123,622; 

Finlay Greenwood Inc., 65,688; Elana H. Fleischmann, 75,300; 

G.B. Catering Limited, 73,908; GFS Canada Inc., 92,928; Grand and Toy Ltd.. 150,562; 

S. Haennel, 118,206; Hammerson Properties Inc., 105,159; Health Vision Corporation. 87.955; 
Hickeson-Langs Supply Co., 1 ,093,939; Hospital Food Services— Ontario Inc.. 307.066; 

Inter City Papers Limited, 99,828; Intertan Canada Ltd., 1 ,230.252; Daphne A. Intrator. 75,295: 

J and D Systems Inc., 122,583; J. Quattrocchi and Co. Ltd., 82,770; 

Knoll North America Corporation, 153,647; Kodak Canada Inc., 183,521 ; 

LGS Group Inc., 69,750; LMS Equipment Inc., 46,283; Laidlaw Foundation, 50.000; Lancaster 
Business Forms Canada, 129,656; Lue Lefebvre. 47,844; Dr. J.R. Leitch. 68,661; Upson's 
Stores Ltd., 81,069; Llewellyn Security, 60,433; London Hospital Linen Service. 452,589; 
London Public Utilities Commission, 147,452; 



PUBLIC ACCOUNTS, 1993-94 41 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

MID Ontario Disposal, 47,306; Maggi Systems Consultants Inc., 44,034; Manufacturer Finance 
Programs Ltd., 4,843,374; Maple Leaf Food Inc., 43,169; Dr. Michael M. Marijan, 44,578; 
Marmer Penner Inc., 764,999; D. Marvin, 71,598; Stephen Mason, 81,844; Meatland Noack 
and Hanmer Ltd., 163,457; Media Buying Services Ltd., 116,464; Metropolitan Toronto Police, 
47,346; Milner Graphics, 118,201; Ministries: Attorney General, 1,884,101; Health, 
10,945,824; Management Board Secretariat, 13,363,693; Solicitor General and Correctional 
Services, 440,817; Transportation, 58,236; Mobility Canada, 57,693; Model Uniform Rental 
Services Ltd., 180,326; Moduform Inc., 124,240; Montcalm Meats Inc., 54,602; Morgan/Scott 
Group, 170,938; Motorola Canada Ltd., 99,139; Ronald A. Murdock, 44,774; 

NRB Inc., 45,284; Northern Telephone Ltd., 88,006; 

Oakville Hydro Electric Commission, 156,931; Office Equipment Co. of Canada, 74,084; Ontario 
Association of Interval and Transition Houses, 68,325; Ontario Hydro Electrical Inspection 
Office, 1,248,578; Orillia, City of, 162,318; Orillia Water, Light and Power Commission, 
441 ,896; 

Petro Canada, 128,546; Pitney Bowes Leasing, 390,242; Plainfield Children's Home, 45,600; 
Postage By Phone, 88,700; The Printing Corporation Inc., 61,906; Pro Art Graphics, 53,708; 
Professional Computer Consultants Group Ltd., 73,840; Procter and Gamble Co. of Canada 
Ltd., 137,955; Purolator Courier Ltd., 258,565; 

Queen's University, 1,210,947; 

R.A. Doran Clothing Stores Ltd., 90,901 ; RJR MacDonald Inc., 72,304; Ross-Clair Contractors, 
372,695; 

SMW Advertsing Ltd., 66,651 ; Les Samson, 47,376; Sandoz Nutrition, 53,958; Savin Canada Inc., 
578,335; Shell Canada Products Ltd., 290,552; Shoppers Drug Mart, 86,386; Deon Sissing, 
44,097; Smiths Falls Water Commission, 77,228; H. Sohn, 54,274; Sprint Computer Services 
Canada Ltd., 71,178; Catherine Steele, 185,746; Stewart Wholesale Co. Ltd., 61,206; Strano 
Foods Ltd., 484,343; Summit Food Distributors Inc., 66,271 ; Sunoco, 157,151 ; 

Thistletown Psychiatric Associates, 283,848; Tie/Communications Canada Inc., 56,279; Toshiba of 
Canada Ltd., 54,646; 

Underwear Mills Inc., 54,885; Union Gas Limited, 738,760; Unique Envelope Inc., 72,403; 
Unisource Canada Inc., 63,185; Unitel Communications Inc., 153,355; University of Toronto, 
1 51 ,279; University of Waterloo, 99,496; University of Western Ontario, 567,243; 

Victoria Hospital Corporation, 115,022; 

Westburne Central Supply, 82,945; Woodstock Public Utility Commission, 57,421 ; 

Xerox Canada Inc., 317,179; Accounts under $44,000— 16,109,261 . 

Grants, Subsidies, etc. ($8,572,438,605): 

Adults' and Children's Services ($8,572,438,605): 
Program Administration ($232,001): 

Policy and Program Development Projects ($26,501): 
Accounts under $109,000—26,501 . 

Named Grants ($205,500): 

Accounts under $109,000— 205,500. 



42 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Income Maintenance ($6,480,756,783): 

Provincial Allowances and Benefits ($3,431 ,234,207): 

Bay Optical. 127,221 ; Canadian Hearing Society, 163,967; Hakim Optical, 1,124,855; 
Lenscrafters, 497,682; Ministries: Attorney General, 4,230,254; Health, 
1.923,586; Ontario Dental Association, 58,241,945; Optical Factory, 243,945; 
Precision Optical, 212,405; Professional Nursing Services Ltd., 165,232; Public 
Optical. 216.100; Shorney's Optical, 218,325; Accounts under $109,000— 
3,363,868.690. 

Municipal Allowances and Benefits ($2,779,859,936): 

Admaston, Township of, 113,808; Alderville First Nations, 170,217; District of Algoma 
Social and Family Services, 10,611,577; Algonquin Golden Lake First Nation, 
222,857; Alice and Fraser, Township of, 189,267; Anishmawbe of Wauzhushk 
Onigum, 198,555; Amprior, Town of, 1 ,000,301 ; Asphodel, Township of, 619,919; 
Assiginack, Township of, 127,975; Attawapiskat First Nation, 2,378,455; 

Barrie, City of, 11,805,688; Batchewana Indian Band, 212,116; Bearskin Lake Band, 
227,067; Beausoleil First Nation, 847,480; Belmont and Methuen, Township of, 
865,577; Big Grassy Band Reserve, 292,251; Brant County, 19,853,520; 
Brockville, City of, 6,597,029; Bromley, Township of, 149,156; Bruce, County of, 
8,372,782; Brunswick House Band, 150,659; Burleigh and Anstruther, Townships 
of, 207,329; 

Carnarvon, Township of, 181,818; Cat Lake Band #63, 597,026; Cavan, Township of, 
267,962; Chandos, Township of, 123,240; Chatham, City of, 9,597,580; Chiefs of 
Ontario Inc., 737,798; Chippewas of Kettle and Stony Point, 544,557; Chippewas 
of Nawash First Nation, 294,798; Chippewas of Rama First Nation, 621,577 
Chippewas of Saugeen, 911,221; Chippewas of Sarnia Indian Band, 745,354 
Chippewas of The Thames First Nation, 738,452; Cobalt, Town of, 206,009 
Cobden, Village of, 111,154; Cochrane District Welfare Administration Board 
3,675,781 ; Constance Lake First Nation, 526,097; Cornwall, City of, 17,950,505 
Curve Lake First Nation, 581 ,970; 

Deep River, Town of, 130,828; Deer Lake First Nation, 1,473,018; Douro, Township 
of, 180,175; Dryden, Town of, 553,386; Dufferin, County of, 5,629,205; Dummer, 
Township of, 441 ,029; Durham, Regional Municipality of, 87,458,405; 

Eabametoong First Nation, 1,473,163; Ear Falls, Township of, 166,011; Elgin, County 
of, 4,169,074; Englehart, Town of, 321,429; Ennismore, Township of. 425,663; 
Essex, County of, 14,145,282; 

Fort Albany First Nation, 1 ,037,889; Fort Severn Indian Band, 434,967; 

Galway and Cavendish, Township of, 122,041; Gananoque, Separated Town of. 
1,167,516; Geraldton, Town of, 662,281; Ginoogaming First Nation, 171,525; 
Grassy Narrows Band, 854,807; Grey, County of, 11,903,397; Gull Bay Indian 
Band, 386,054; 

Hagarty and Richards, Township of, 199,609; Haileybury, Town of, 753.574; 
Haldimand-Norlolk, Regional Municipality of, 12,118,384; Haliburton. County of. 
4,410,625; Halton, Regional Municipality of, 29,038.474; Hamilton- Wentworth. 
Regional Municipality of, 136,258,068; Harvey, Township of. 858.484; Hastings. 
County of, 36,390,231; Havelock, Village of, 665,016: Henvey Inlet First Nation. 
194,108; Hinchinbrooke, Township of, 287,530; Horton, Township of. 238.882; 
Huron, County of, 4,040,810; 



PUBLIC ACCOUNTS, 1993-94 43 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Ignace, Township of, 290,471; Iskutewisakaygun #39 Independent First Nation, 
261,863; 

Jaffray and Melick, Township of, 205,696; 

Kasabonika Lake Indian Band, 705,024; Kashechewan First Nation, 2,102,421; 
Keewatin, Town of, 136,576; Kennebec, Township of, 274,179; Kenora, Town of, 
2,429,598; Unorganized District of Kenora, 2,950,943; Kent, County of, 
16,394,872; Kingfisher Lake Band, 236,629; Kingston, City of, 24,924,248; 
Kingston, Township of, 4,092,523; Kirkland Lake, Town of, 2,033,205; 
Unorganized District of Kirkland Lake, 864,756; 

Lac La Croix Band, 181,909; Lac Seul Band, 715,044; Lakefield, Village of, 384,239; 
Lambton, County of, 22,897,384; Lanark, County of, 10,655,180; Latchford, Town 
of, 126,740; Leeds and Grenville, United Counties of, 7,479,916; Lennox and 
Addington, County of, 6,491,093; Little Current, Town of, 344,976; London, City 
of, 109,887,091; Longlac, Town of, 119,588; Longlac #58 Indian Band, 564,492; 
Loughborough, Township of, 358,032; 

Machin, Township of, 119,646; Manitouwadge, Township of, 350,182; Marathon, 
Township of, 510,841; Marten Falls First Nation #65, 445,503; Improvement 
District of Matachewan, 211,263; Mattagami Band of Ojibways, 135,936; 
McGarry, Township of, 397,828; McNab, Township of, 319,793; Metropolitan 
Toronto, Municipality of, 1,003,947,996; Middlesex, County of, 6,135,730; 
Millbrook, Village of, 153,976; Ministries: Attorney General, 1,004,968; Health, 
1 ,613,892; Mississaugas of New Credit First Nation, 294,521 ; Mohawks of Bay of 
Quinte, 440,797; Moose Factory First Nation, 1 ,525,139; Moravian of the Thames 
Indian Band, 503,603; Munsee Delaware Nation, 198,597; Muskoka, District 
Municipality of , 10,774,690; Muskrat Dam Band, 232,818; 

Naicatchewenin Band, 134,468; New Liskeard, Town of, 226,238; Niagara, Regional 
Municipality of, 95,063,403; Nipissing #10, Band of Ojibways, 733,951 ; Nipissing 
District Social Service Board, 4,476,192; North Bay, City of, 10,447,548 
Unorganized District of North Bay, 2,561 ,876; North Caribou Lake Band, 454,356 
North Spirit Lake Band, 250,495; Northumberland, County of, 11,240,777 
Northwest Angle Band #33, 167,497; Northwest Angle Band #37, 320,863 
Norwood, Village of, 523,087; 

Ojibways of Couchiching Band, 225,108; Ojibways of Dokis Indian Band, 168,158; 
Ojibways of Fort William Indian Band, 653,71 1 ; Ojibways of Garden River Band, 
279,918; Ojibways of Mississauga, 288,244; Ojibways of Onegaming, 296,415; 
Ojibways of Pic River First Nation, 273,646; Ojibways of Serpent River, 196,952; 
Ojibways of Shawanaga Indian, 150,418; Ojibways of Shoal Lake Indian, 
177,357; Olden, Township of, 220,175; Oliver, Township of, 121,601; Ontario 
Municipal Social Services Association, 1,244,500; Ontario Native Welfare 
Administrators Association, 204,630; Onyota'A:ka, 1,221,069; Osnaburgh Band, 
701,700; Oso, Township of, 284,587; Otonabee, Township of, 381,619; Ottawa- 
Carleton, Regional Municipality of, 293,261 ,893; Oxford, County of, 15,764,450; 

Parry Sound, District of, 8,955,826; Peel, Regional Municipality of, 115,698,105; 
Pembroke, City of, 1 ,900,241 ; Perth, County of, 1 ,214,108; Petawawa, Township 
of, 227,375; Petawawa, Village of, 291,109; Peterborough, City of, 23,415,810; 
Pickle Lake, Township of, 186,702; Pic Mobert Indian Band, 413,227; Pikangikum 
Band, 3,035,377; Pittsburgh, Township of, 589,897; Poplar Hill Band, 570,505; 
Portland, Township of, 283,314; Prescott, Town of, 1,143,715; Prescott and 
Russell, United Counties of, 15,192,596; Prince Edward, County of, 3,123,268; 



44 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Rainy River, District of, 1,805,380; Rainy River Indian Band, 114,988, Red Lake, 
Township of, 560,792; Red Rock Band, 233,441; Renfrew, Town of, 1,053,359; 
Rocky Bay First Nation, 436,427; Rolph, Buchanan, Wyhe and McKay, Township 
of. 277,758; Ross, Township of, 143,804; 

Sachigo Lake Band, 323,949; Sagamok Anishnawbek, 764,717; St. Marys, Town of 
199,691 ; St. Thomas, City of, 6,632,531 , Sandy Lake Band, 3,403,863, Sault Ste 
Marie, City of, 32,982,042; Unorganized District of Sault Ste. Marie, 3,306,663 
Schreiber, Township of, 228,062; Seine River Indian Band, 207,803; Shuniah 
Municipality of, 160,541 ; Simcoe, County of, 35,846,764; Sioux Lookout, Town of 
932,905; Six Nations Indian Reserve, 3,031,151; Smith, Township of, 1,001,016 
Soldiers' Aid Commission of Ontario, 161,200; South Monaghan, Township of 
166,667; Stormont, Dundas and Glengarry, United Counties of, 8,491,376 
Stornngton, Township of, 201 ,902; Stratford, City of, 2,937,716; Sudbury, District 
of, 55,092,357; Unorganized District of Sudbury, 1 ,894,890; 

Terrace Bay, Township of, 126,137; Thunder Bay, City of, 20,968,616; Unorganized 
District of Thunder Bay, 2,801,629; Timmins, City of, 10,728,682; Unorganized 
District of Timmins, 2,937,589; 

Victoria, County of, 13,165,802; 

Wabaseemoong Independent Nation, 968,273; Wabigoon Lake First Nation, 154.146; 
Walpole Island First Nation, 1,500,191; Wapekeka Band, 455,117; Wasauksing 
First Nation, 569,164; Washagamis Band, 219,955; Waterloo, Regional 
Municipality of, 85,080,413; Wellington, County of, 23,093,251 ; West Bay Band of 
Manitoulin Island, 476,366; Westmeath, Township of, 116,481; Whitefish Bay 
Band #32A, 577,566; Whitefish Lake Indian Reserve, 121,522; Whitefish River 
First Nation, 146,618; Wikwemikong Unceded Indian Reserve, 1,071,743; 
Windsor, City of, 51,546,500; Unorganized District of Windsor, 149,514; 
Wunnumin Lake Band, 332,067; 

York, Regional Municipality of, 66,355,155; Accounts under $109,000— 4,831,776. 

Ontario Drug Benefit Plan ($269,653,240): 

Payments to the Ministry of Health in respect of: Provincial Allowances and Benefits. 
179,106,491 ; Municipal Allowances and Benefits, 90,546,749. 

Named Grants ($9,400): 

Accounts under $109,000— 9,400. 

Adult Social Services ($209,728,982): 

Community Counselling and Support Services, ($51 ,563,486): 

Addiction Services (Hastings and Prince Edward County House), 306,361; All Saints 
Church Community Centre, 246,225; Alpha House Inc., 308,598; Anglican 
Houses, 474,138; 

Billy's House of Transition, 114,311; Brampton Multicultural Community Centre Inc.. 
165,657; Bridge House Kingston Inc., 132,481; The Brock Cottage. 467.494; 
Buena Vista on the Rideau, 255,862; 

Canadian Deaf Blind and Rubella Association, 243,748; Canadian Hearing Society, 
1,206,659; Canadian National Institute for the Blind, 557,080; Centre 
francophone de Sault Sainte-Marie, 193,690; Le centre de sante communautaire 
de Niagara, 227,900; Centre medico social communautaire, 336,537; Centre de 
sante et services communautaires, Hamilton, 202,500; Charity House (Windsor). 
249,632; Cheshire Homes Foundation of Canada Inc., 575,917; Citizens Against 



PUBLIC ACCOUNTS, 1993-94 45 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Sexual Child Abuse, 388,231; Clarissa Manor Inc., 150,702; Community 
Counselling of Nipissing, 149,995; Cornwall and Area Substance Abuse 
Treatment Centre, 267,132; Crossroads Centre Inc., 279,639; 

Dawn House Women's Shelter (Kingston) Inc., 156,962; Destiny Manor Inc., 195,790; 
Dixon Hall, 218,514; 

Ecuhome Corp., 1,615,200; Elizabeth Fry Society of Kingston, 239,857;Emmanuel 
United Church, 125,590; Empathy House of Recovery, 235,810; Evangel Hall 
Nonprofit Housing Corp., 1 16,882; 

Family Focus of Leeds and Grenville, 137,669; Friendship House-Centre d'accueil, 
215,495; 

Good Shepherd Centre-Hamilton, 118,240; Grace House Inc., 173,669; Group Home 
for Deaf-Blind Persons (Brantford) Inc., 775,247; 

Halfway House North Bay Inc., 318,300; Halton, Regional Municipality of, 258,658; 
Hamilton-Wentworth, Regional Municipality of, 141,315; Hamilton-Wentworth 
Chapter of Native Women Inc., 190,683; Harambe Centres Canada, 381,148; 
Homes First Society, 734,472; Hostel Services (Durham Region) Inc., 128,274; 
House of Friendship of Kitchener, 494,380; 

Incorporated Synod of the Diocese of Ottawa, 450,454; Independent Living 
Residences for Deaf-Blind, 281,047; Inter-Cultural Neighbourhood Social 
Services, 170,606; 

James Street Recovery Program, 120,648; John Howard Society of Durham Region, 
159,905; 

Kashadaying Residence Inc., 119,001; Kenora District Del Art Manor, 177,029; 
Kingston Home Base Non-Profit Housing Inc., 151,192; 

Lakeshore Area Multi-Service Project Inc., 130,404; Law Society of Upper Canada, 
512,489; London, City of, 592,450; Lutheran Community Care Centre, 157,573; 

MacKay Manor Inc., 180,394; Maison Fraternite, 347,823; Metropolitan Toronto, 
Municipality of, 4,626,065; Ministry of Citizenship, 431,625; Mission Services of 
London, 234,266; 

Native Canadian Centre of Toronto, 115,309; Ne-Chee Friendship Centre, 253,719; 
Niagara, Regional Municipality of, 187,942; North Frontenac Community Services 
Corp., 230,463; North Kingston Community Council, 130,790; 

Ontario Municipal Social Services Association, 476,000; Open Door Concept Welland 
Inc., 122,200; Opportunity for Advancement Inc., 113,043; Options Bytown Non- 
Profit Housing Corporation, 246,441 ; Ottawa-Carleton, Regional Municipality of, 
1,408,465; 

Pedahbun Lodge, 234,336; Peel, Regional Municipality of, 535,137; Phoenix Rising 
Non-Profit Homes, 265,020; 

Rockhaven Halfway House, 242,971 ; 

St. Matthew's House, 193,572: St. Michael's Halfway Homes Inc., 479,159; Salvation 
Army Canada East, 2,760,386; Sault Ste. Marie Alcohol Recovery Home Inc., 
268,112; Serenity House Inc., 297,815; Simcoe/Muskoka/Parry Sound District 



46 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Halfway House, 295.789; Street Haven at the Crossroads. 363.472; Sudbury 
Community Service Centre, 127.449; 

Toronto Christian Resource Centre. 183,924; Transition House, 279.749; Tropicana 
Community Services Organization of Scarborough, 112,260; Turning Point Inc., 
203,948; Turning Point Youth Services, 277.503; 

Vaughan Neighborhood Support Centre, 1 12,886; 

Waterloo, Regional Municipality of, 158,878; Wayside House of Hamilton, 268,769; 
Wayside House of St. Catharines, 217,122; Wesley Urban Ministries, 367,682; 
Windsor, City of, 267,502; Woodgreen Community Centre, 31 2,060; 

Y.W.C.A. of Canada, 321,831; Yonge Street Mission, 130,620; York, Regional 
Municipality of, 216,180; York Community Services, 238,814; Youth Habitation 
(Quinte) Inc., 397,227; Youth Housing (Markham) Inc., 351 ,782; 

3C's Reintroduction Centre, 254,787; Accounts under $109,000—14,226,757. 

Employment Services and Supports ($91 ,161 ,250): 

Algoma District Social and Family Services, 656,166; Alternative Computer Training 
for the Disabled, 172,851; Amity Goodwill Industries, 1,150,306; Anglican 
Houses, 614,995; Association for Handicapped Adults, 730,816; 

BALANCE (Blind Adults Learning about Normal Community Environment), 392,309; 
Bahn Mobility Corp., 136,129; Barrie, City of, 156,355; Bob Rumball Centre for 
the Deaf, 351 ,976; Boys' Home, 369,832; Brant County, 535,300; Brant Youth 
Services, 223,090; Bruce, County of, 161 ,163; 

COSTI-lias Immigrant Services, 229,817; Cambrian College of Applied Arts and 
Technology, 203,522; Cambridge Employment Options, 230,144; Canadian 
Hearing Society, 2,453,119; Canadian Mental Health Association, 258,781; 
Canadian National Institute for the Blind, 3,102,719; Canadian Paraplegic 
Association, 145,518; Carleton University, 114,620; Catholic Family Services of 
Hamilton-Wentworth, 223,568; Central Marketing Services, 241,537; Chatham. 
City of, 123,764; Chiefs of Ontario Inc., 3,327,000; Children's Mental Health 
Service of Haldimand-Norfolk, 194,204; Chisholm Educational Centre Inc., 
125,370; Community Living-Mississauga, 138,255; Community Opportunities 
Development Association of Waterloo/Wellington Region, 694,658; Community 
Sheltered Workshops, 307,196; Confederation College of Applied Arts and 
Technology, 151,899; Corbrook/Scarbrook Enterprises, 1,375,729; Cornwall, City 
of, 203,749; Craig Reading and Educational Services Inc., 177,357; Crisis Centre 
North Bay, 198,077; 

District of Sudbury Social Services, 622,154; Doncaster Medical Portage Place. 
162,142; Durham, Regional Municipality of, 810,681 ; 

Eganville, Village of, 1 21 ,1 37; Essex, County of, 535,678; 

Frontier College, 133,624; Frontier Computing, 268,449; 

Gallaudet Bookstore, 587,826; Goodwill Industries of Toronto, 3.246.380; Goodwill 
Industries of Windsor Inc., 51 1 ,721 ; Grey, County of. 281 .656. 

Haldimand-Norfolk, Regional Municipality of, 157,632; Halton Adolescent Support 
Services, 576,883; Halton, Regional Municipality of. 337.559; Hamilton- 
Wentworth, Regional Municipality of. 1,069,760; Hardy Geddes House Inc.. 



PUBLIC ACCOUNTS, 1993-94 47 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

173,990; Harmony Centre Skills Unlimited, 190,724; Hastings, County of, 
131,238; House of Friendship of Kitchener, 230,086; Humber College of Applied 
Arts and Technology, 1 1 6,290; 

Indian Youth Friendship Society, 128,225; Inn of The Good Shepherd (Sarnia) Inc., 
237,810; 

Jewish Vocational Services of Metropolitan Toronto, 1 ,322,355; John Howard Society 
of Durham Region, 224,804; John Howard Society of Sault Ste. Marie, 175,746; 

Kenora, Town of, 144,804; Kent, County of, 152,358; Kingston, City of, 359,496; 
Kingston Community Counselling Centre, 133,346; 

Dr. J.M. Lacroix, 162,491; Lakeshore Area Multi-Service Project Inc., 451,011; Lake 
of the Woods Child Development Centre, 117,019; Line 1000 Placement 
Services, 140,947; London, City of, 699,207; London Goodwill Industries 
Association, 1,379,418; Lovesick Lake Native Women's Association, 300,000; 
Low Income People Involvement of Nipissing Inc., 535,025; 

Madonna University, 218,740; Massey Centre for Women, 118,987; Men's Support 
Services of York Region, 136,565; Meta Vocational Services Inc. 152,228; 
Metropolitan Toronto, Municipality of, 8,179,218; Metropolitan Toronto 
Association for Community Living, 633,564; Ministry of Health, 302,600; Mission 
Services of Hamilton Inc., 325,458; 

Nexus Youth Services, 209,202; Niagara, Regional Municipality of, 872,295; Nipissing 
District Social Service Board, 135,742; North Bay, City of, 145,829; Northern 
Lights, 240,049; Northumberland, County of, 439,417; N'Swakamok Native 
Friendship Centre, 1 13,073; 

Ontario Dental Association, 115,032; Ontario Federation for the Cerebral Palsied, 
388,238; Ontario March of Dimes, 5,512,876; Ontario Municipal Social Services 
Association, 488,800; Oolagen Community Services, 188,032; Opportunities 
2000, 350,035; Ottawa-Carleton, Regional Municipality of, 3,979,571 ; Our Place 
(Peel), 114,709; 

Peel Career Assessment Services, 275,435; Peel, Regional Municipality of, 644,759; 
Persons United for Self-Help Central Peterborough, 1,795,560; Peterborough, 
City of, 263,819; Prescott and Russell Children's Aid Society, 121,579; Prescott 
and Russell, United Counties of, 291 ,547; 

Richmond Youth and Family Centre, 113,790; Rochester Institute of Technology, 
386,372; Royal Ottawa Health Care Group, 126,239; 

Salvation Army Canada East, 887,484; Sarnia Goodwill Industries Inc., 292,970; Sault 
College of Applied Arts and Technology, 132,252; Sault Community Information 
and Career Centre, Inc., 206,041; Sault Ste. Marie, City of, 188,785; Shoore 
Centre for Learning, 244,320; Simcoe, County of, 670,007; Six Nations Indian 
Reserve, 189,446; Stormont, Dundas and Glengarry, United Counties of, 
140,621 ; Sudbury Action Centre for Youth Inc., 153,806; 

Thunder Bay, City of, 770,775; Tillsonburg and District Association for Community 
Living, 129,520; Torchlight Services, 258,976; Toronto Transit Commission, 
1 13,059; Turning Point Youth Services, 283,518; 

University of Waterloo, 140,573; 



48 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Valley East Youth Centre, 114.126; 

Waterloo, Regional Municipality of, 660,930; Welland Youth Group Home and 
Housing Program. 196,335, Windsor, City of. 813,968; 

Y.M.C.A. of Metropolitan Toronto, 515,185, York, Regional Municipality of, 373.238; 
York University. 122,420; Youthdale Treatment Centres. 258,057; Youth 
Habilitation (Quinte) Inc., 131,109; Youthlink Residential Centres, 332,214; Youth 
Services Bureau of Ottawa-Carleton, 384,447; Accounts under $109,000— 
18.276,145. 

Violence Against Women ($69,470,246): 

Abrigo (Portuguese Family Resource Centre), 267,300; Algoma District Social and 
Family Services, 443,581; Alternatives for Family Abuse, 149,983; Anduhyaun 
Inc.. 697,001; Anselma House, 421,829; Armagh, 117,558; Assaulted Women's 
Helpline. 509,080; Atenlos Native Women's Services, 370,000; Atikokan Crisis 
637,726; Avoca Foundation, 471 ,372; 

Baldwin House, 384,960; Barbra Schlifer Commemorative Clinic, 166,181 ; Beendigen 
Inc., 491,400; Bernadette McCann House for Women Inc., 401,624; Black River. 
Township of, 278,126; Boreal Centre of Timiskaming, 123,105; 

C.A.S. of: County of Grey and City of Owen Sound, 190,568; Oxford County, 222,1 17: 
COSTI-lias Immigrant Services, 112,166; Canadian Mental Health Association, 
145,261 ; Catholic Family Development Centre of Thunder Bay, 177,1 16; Catholic 
Family Services of Peel-Dufferin, 337,709; Catholic Family Services of Ottawa- 
Carleton, 187,985; Catholic Family Services of Toronto, 467,399; Catulpa- 
Tamarac, 311,077; Le centre de sante communautaire de Niagara, 186,700: 
Centre Hastings Safe Family Environment Project Inc., 145,729; Centre for 
Spanish Speaking Peoples, 131,041; Chapleau, Hornepayne, Algoma District 
Women in Crisis Inc., 324,498; Chatham-Kent Women's Centre Inc., 686,037; 
Chinese Family Life Services, 149,060; Collingwood Crisis Centre, 367,373; 
Community Counselling of Nipissing, 181,740; Community Justice Initiatives of 
Waterloo Region, 161,796; Community Resource Centre of Goulbourn, Kanata 
and West Carleton, 218,399; Counselling and Human Relations Institute. 
301 ,022; Crisis Centre North Bay, 314,1 18; Crisis Homes Inc., 605,128; 

Design for a New Tomorrow, 282,366; Disabled Women's Network. 170.144; District 
of Parry Sound Welfare Administration Board, 306,409; Durham, Regional 
Municipality of, 253,669; 

Eabametoong First Nation, 112,063; Education Wife Assault, 187.747; Elliot Lake 
Family Life Centre, 127,726; Elliot Lake Women's Group Inc., 376.171: Emily 
Stowe Shelter for Women, 328,490; Ernestine's Women's Shelter, 354.978; 

Family Counselling and Support Services of Guelph-Wellington, 153.913; Family 
Counselling Centre of Brant Inc., 147,549; Family and Credit Counselling 
Services York, 192,042; Family Crisis Shelter (Cambridge). 280.857; Family 
Services Association of Metropolitan Toronto, 571 ,072; Family Services Centre of 
Ottawa-Carleton, 250,008; Family Services Centre of Sauft Ste. Marie and 
District. 249,671; Family Services of Hamilton-Wentworth Inc.. 272.652; Family 
Services of Peel, 303,146; Family Services Perth-Huron. 121.845; Family 
Transition Place, 577,234; 

Geraldton, Town of, 212,052; Gloucester Centre for Community Resource. 248,682; 
Good Shepherd Centre-Hamilton, 365.201; Greek Orthodox Diocese of Toronto 



PUBLIC ACCOUNTS, 1993-94 49 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

(Canada), 196,584; Green Haven Shelter for Women, 401,650; Guelph- 
Wellington Women In Crisis, 393,362; 

Haldimand-Norfolk Women's Shelter, 544,369; Halton Family Services, 251,753; 
Halton Women's Place, 447,420; Hamilton-Wentworth, Regional Municipality of, 
1,054,086; Hiatus House Windsor, 1,095,667; Homeward Family Shelter, 
371 ,870; Hope Haven Homes Family Rehabilitation Centre, 221 ,497; Hoshizaki 
House and Dryden District Crisis Shelter, 386,316; Huronia Transition Homes 
Inc., 483,884; 

Immigrant and Visible Minority Women Against Abuse, 250,753; Ingamo Family 
Home (Woodstock) Inc., 280,241; Interim Place, 617,518; Interval House of 
Hamilton-Wentworth, 396,654; Interval House of Ottawa-Carleton, 423,149; 
Interval House of Toronto, 337,594; Lanark County Interval House, 456,543; 
Leeds and Grenville Interval House, 400,434; 

Kapuskaping, Town of, 242,611; Kenora Family Resource Centre, 503,284; Kingston 
Interval House, 512,992; 

Lake Superior-Northshore Family Resource Centre, 302,032; Lennox Addington 
Interval House, 376,455; Le service familiale de Sudbury, 189,456; London 
Battered Women's Advocacy Clinic, 304,763; London, City of, 328,463; London 
Second Stage, 134,593; 

Maggie's Resource Centre for Women, 155,256; Maison d'Amitie Inc., 361,215 
Maison Interlude House Inc., 445,559; Manitoulin Haven House Inc., 397,052 
Mattawa, Town of, 265,437; Metropolitan Toronto, Municipality of, 6,273,493 
Mission Services of Hamilton Inc., 221 ,067; La montee d'elle Centre de ressource 
pour violence familiale S.D. and G. Inc., 338,818; Moosonee Development Area 
Board, 321 ,961 ; Muskoka Women's Advocacy Group, 356,444; 

Naomi's Family Resource Centre, 345,861; Nelson House of Ottawa-Carleton, 
398,237; New Starts for Women Inc., 327,785; Niagara Women In Crisis, 
255,019; Nipissing Band of Ojibways #10, 288,120; Nipissing Transition House, 
364,409; North York Women's Shelter, 342,167; Nova Vita Women's Shelter Inc., 
519,631; 

Ojibways of the Mississauga Indian Band, 242,298; Optimism Place Second Stage 
Residences, 124,159; Ottawa-Carleton, Regional Municipality of , 2,007,206; 

Pavilion Family Resource Centre, 373,032; Peel, Regional Municipality of, 223,146; 
People In Transition (Alliston) Inc., 401,368; Perth County Transition Home for 
Women Inc., 395,053; Phoenix Stage 2 Housing of Huron County, 178,453; 

Le reseau des femmes du sud de I'Ontario, 142,626; Riverdale Immigrant Women's 
Centre, 159,099; 

S.O.S. Femmes, 174,680; St. Matthew's Harmony House, 260,227; Salvation Army, 
Canada East, 157,848; Sedna Women's Shelter and Support Services Inc., 
589,264; Shirley Samaroo House of the City of York, 357,119; Sioux Lookout, 
Town of, 199,424; Six Nations Indian Reserve, 432,690; South and Metcalfe Non- 
profit Housing Corp., 174,192; Sturgeon Falls, Town of, 316,743; Survival 
Through Friendship House of Huron County Inc., 431 ,345; 

Three Oaks Foundation, 427,356; Thunder Bay Physical and Sexual Assault Crisis 
Centre, 229,514; Thunder Bay, City of, 238,773; 



50 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Victim Services of Peel, 239,392. Victoria County Women's Resource Services, 
679,588; 

Walpole Island First Nation, 118,400, Waterloo, Regional Municipality of, 379,932; 
Wellington, County of. 199.094; Windsor, City of, 847,325; Women and Children's 
Crisis Centre, 600,439; Women In Crisis Algoma Inc.. 734.703; Women In Crisis 
Northumberland County, 455.060; Women In Crisis-Sioux-Hudson North, 
219,435; Women In Transition, 532,104; Women's Centre (Grey-Bruce) Inc.. 
619,132, Women's Community House (Semja) Inc., 877,124 Women s 
Emergency Centre (Woodstock) Inc., 382,230; Women's Habitat, 657,045; 
Women's Hostels Inc. (Nellie's), 699,347; Women's House of Bruce County, 
167,138; Women's Interval Home of Sarnia-Lambton Inc., 658.376; Women s 
Place-Welland District, 368,434; Women's Place (St. Catharines and District) 
Inc., 435,175; Women's Rural Resources Centre of Strathroy and Area, 365,939; 
Women's Shelter of Georgina Inc., 279,539; Woodgreen Red Door Family 
Shelter, 291,503; 

Y.W.C.A. of Canada, 3,402,144; Yellow Brick House, 633,299; York. Regional 
Municipality of, 31 1 ,941 ; Accounts under $109,000— 3,896.71 7. 

Less: Recoveries from Other Ministries ($2,500,000): 
Education, 2,500,000. 

Named Grants ($34,000): 

Accounts under $109,000—34,000. 

Children's Services ($1,1 74,331 ,964): 

Community Support Services ($19,022,005): 

Adventure Place, 222,307; Association of Agencies for Treatment and Development. 
306,500; Blue Hills Academy, 168,038; C.A.S. of: County of Haldimand, 122.400: 
District of Rainy River, 154,300; C M Hincks Treatment Centre, 367.222; Central 
Toronto Youth Services, 489,676; Centre de counselling familial de Timmins Inc., 
192,744; Chedoke-McMaster Hospitals, 125,330; Children's Council of Halton. 
129,973; Children's Mental Health Services (Sudbury). 127,323: Children's 
Services Council of Windsor-Essex County, 178,978; Children's and Youth 
Services Council, 114,484; Chippewas of Nawash First Nation, 161.149; 
Community Services Coordination and Advisory Group York Region. 166.902; 
Conseil de planification des services communautaires de Prescott-Russell. 
134,096; Dellcrest Children's Centre, 751,121; Equipe psycho-sociale pour 
enfants et adolescents francophones de Stormont, Dundas et Glengarry, 
550,000; Etobicoke Board of Education, 459,000; Family and Child Services of 
Guelph and Wellington, 497,837; Geneva Centre for Autism Communications and 
Language Disorders, 210,506; George Hull Centre for Children and Families. 
197,185; Harbour Youth Services of Thunder Bay. 276.800; Kerry's Place. 
301,325; Kina Gbezhgomi Child and Family Services. 1,503,604. London Co- 
ordinating Committee for Children and Youth, 328,608; Lutherwood. 194.536; 
Native Canadian Centre of Toronto, 111,707; Network North. 393.323; Niagara 
Community Services Council, 268,650; Nog-Da-Win-Da-Min Family and 
Community Services, 1,834,644; North Kingston Community Health Centre. 
700,000; North of Superior Community Mental Health Program, 500,114; North 
York Inter Agency Council, 114.268; N'Swakamok Native Friendship Centre. 
740,527; Ontario Prevention Clearinghouse. 340.014; Patricia Centre for Children 
and Youth, 253,200; Payukotayno James and Hudson Bay Family Services, 
259.277; Peterborough Children's Services Group. 132.000. Regent Park 
Community Health Centre, 669.000; Residential Placement Advisory Committee 
of Metropolitan Toronto, 128.500; Salvation Army Canada East, 391.200; Sarnia 
Lambton Centre for Children and Youth, 1 19,318; Social Services Research and 



PUBLIC ACCOUNTS, 1993-94 51 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Advisory, 179,899; South Cochrane Child/Youth Services, 144,152; Southeast 
Ottawa Community Resource Centre, 507,000; Tikinagan Child and Family 
Services, 225,329; Vermilion Bay Area Social Planning Council, 128,252; 
Walpole Island First Nation, 526,700; Waterloo, Regional Municipality of, 
252,026; Wauzhushk-Onigum First Nation, 210,000; Accounts under $109,000— 
1 ,460,961 ; 

Child Welfare ($351 ,139,746): 

Beausoleil First Nation, 180,209; C.A.S. of: Algoma, 3,612,763; City of Belleville/ 
County of Hastings/City of Trenton, 4,188,222; Brant, 3,913,656; Brockville/Leeds 
and Grenville, United Counties of, 3,336,075; Bruce, County of, 1,647,168; 
Dufferin, County of, 1,295,049; Durham Region, 9,409,544; Elgin and St. 
Thomas, County of, 1,677,227; Essex, County of, 4,844,818; Grey, County of, 
and Owen Sound, City of, 2,221 ,476; Guelph, City of, and Wellington, County of, 
408,761; Haldimand, County of, 1,329,560; Halton, Region of, 7,962,669; 
Hamilton-Wentworth, 8,750,018; Huron, County of, 1,803,400; Kapuskasing and 
District, 2,282,552; Kawartha-Haliburton, 6,918,717; Kent, County of, 2,460,939; 
Kingston, City of, and Frontenac, County of, 4,662,385; Lanark, County of, and 
Smith Falls, Town of, 2,340,944; London, City of, and Middlesex, County of, 
12,023,876; Metropolitan Toronto, 52,116,032; Muskoka, District of, 1,459,584; 
Nipissing, District of, 2,800,526; Norfolk, 1,847,648; Northumberland, 2,376,810; 
Ottawa- Carleton, 27,081,029; Oxford County, 2,441,150; Parry Sound, District 
of, 1,390,939; Peel, Region of, 12,322,410; Perth, County of, 1,786,951; 
Porcupine and District, 2,170,117; Prescott and Russell, 2,780,617; Prince 
Edward, County of, 815,507; Rainy River, District of, 1,376,000; Sarnia, City of, 
and Lambton, County of, 4,149,415; Simcoe, County of, 5,767,642; Stormont, 
Dundas and Glengarry, 4,491,624; Sudbury/Manitoulin, District of, 7,346,226; 
Temiskaming, District of, 1,710,192; Thunder Bay, District of, 6,636,700; 
Waterloo, Regional Municipality of, 10,721,124; York, Regional Municipality of, 
6,369,233; Roman Catholic C.A.S. of: Essex, County of, 4,714,679; Hamilton- 
Wentworth, 5,302,056; Metropolitan Toronto, 35,658,779; Chippewas of Kettle 
and Stony Point, 239,603; Chippewas of Nawash First Nations, 239,160; 
Chippewas of Rama First Nation, 180,975; Chippewas of Sarnia Indian Band, 
197,042; Chippewas of Saugeen Indian Band, 162,744; Chippewas of Thames 
First Nation, 1 10,003; Curve Lake First Nation, 149,167; Dilico Ojibway Child and 
Family Services, 2,283,520; Family and Children's Services of Renfrew County, 
2,951,373; Institute for the Prevention of Child Abuse, 2,137,250; Jewish Family 
and Child Services of Metropolitan Toronto, 3,517,638; Kenora-Patricia Child and 
Family Services, 7,045,600; Kunuwanimano Child and Family Services, 971,605; 
Lennox and Addington Family and Children's Services, 1 ,208,905; Metropolitan 
Toronto Special Committee on Child Abuse, 198,300; Mississaugas of New 
Credit First Nation, 358,899; Mohawk Council of Akwesasne, 1,091,519; 
Mohawks of the Bay of Quinte Indian Band, 367,831 ; Moravian of Thames Indian 
Band, 174,562; Munsee-Delaware Nation, 138,300; Niagara Family and 
Children's Services, 8,657,835; Ontario Association of Childrens Aid Societies, 
445,429; Ontario Federation of Indian Friendship Centres, 201,800; Onyota'A:ka, 
177,700; Payukotayno James and Hudson Bay Family Services, 1,840,200; Six 
Nations Indian Reserve, 1,452,434; Tikinagan Child and Family Services, 
9,354,300; Walpole Island First Nation, 300,178; Weechi-lt-Te-Win Family 
Services, 7,487,249; Accounts under $109,000 — 4,595,607. 

Child/Family Intervention ($192,992,245): 

Addiction Outreach for Muskoka, 109,175; Adventure Place, 1,093,334; Aisling 
Centre for Children and Families, 2,926,246; Algoma Child and Youth Services, 
3,519,024; Anago Non Residential Resources Inc., 865,533; Anglican Houses, 
872,995; Arrabon House Inc., 369,623; 



52 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Beechgrove Children's Centre, 5,868.050; Beendigen Inc., 280.700; Belton House. 
586,926. Big Sister Association of Ontario, 695,200; Blue Hills Academy, 
2.735,020; Boreal Centre of Timiskaming, 884,805, The Boys Home, 766.341, 
Bruce-Grey Children s Services, 1 .498.063; 

CAS. of: Belleville, City of, Hastings. County of. Trenton, City of, 230,205; Duffenn. 
County of. 556.568; Metropolitan Toronto. 1,035,506; Nipissing, District of, 
125.800; Ottawa-Carleton, 126,938. Peel, Region of, 716,575; Prescott and 
Russell. 146,128; Rainy River, District of, 816,600; Simcoe, County of, 168,847. 
Stormont, Dundas and Glengarry, 303,284; Sudbury Manitouhn, District of. 
193,394; Waterloo, Regional Muncipahty of, 303,349; CM. Hincks Treatment 
Centre, 754,744; Catholic Family Services of Hamilton-Wentworth. 311,200; 
Catulpa-Tamarac, 1 ,200,222; Central Toronto Youth Services, 1 ,149,01 1 ; Centre 
de services familliaux de Prescott et Russell, 949,467; Centre psycho social pour 
enfants et families d'Ottawa-Carleton, 750,738; Chedoke-McMaster Hospitals. 
480.700; Child and Family Assessment Treatment Centre of Brant, 530,700; 
Children's Assessment and Treatment Centre, 1,019,399; Children's 
Achievement Association, 784,810; Children's Mental Health Services (Sudbury), 
2,584,182; Children's Mental Health Service of Haldimand-Norfolk, 504,899; 
Children's Services Council (Durham) Inc., 318,884; Child's Place, 800,347; Child 
Study Centre, 1,432,071; Chimo Youth Services Inc., 1,794,360; Clifton Youth 
Services, 871,180; Cochrane Temiskaming Children's Treatment Centre, 
482,951; Columbus House (Pembroke) Inc., 277,999; Community Adolescent 
Network of Hamilton, 773,585; Community Counselling of Nipissing, 122,474; 
Community Girls Home Association of Sarnia and Lambton, 424,081 ; Community 
Mental Health of Hastings and Prince Edward Counties, 445,986; Community 
Mental Health Clinic, 1,235,742; Community Youth Programs, 415,810; Cornwall 
General Hospital, 221,417; Cornwall Youth Residence Inc., 141,527; Counselling 
Services of Belleville and District, 209,729; Craigwood Youth Services, 
1 ,682,544; 

Delisle House Association, 716,507; Dellcrest Children's Centre Children and Youth 
Services, 3,608,212; Discoveries — Child and Family Centre of Metropolitan 
Toronto, 913,018; Durham House Child and Family Centre, 713.640; 

Earlscourt Child and Family Centre, 1,853,774; East Metro Youth Services. 
2,473,249; Equipe d'hygiene mentale pour francophones de S.D.G. Inc.. 
548,989; Etobicoke Centre for Children and Families, 721 ,948; 

Family Focus of Leeds and Grenville, 330,727; Family Services of Hamilton- 
Wentworth Inc., 745,670; Fernie House Inc., 275,760; Frontenac Youth Services. 
1,201,354; 

Gateway Children's Mental Health Centre, 610,277; Geneva Centre for Autism 
Communication and Language Disorders, 725,837; George Hull Centre for 
Children and Families, 2,320,771 ; George Jeffrey Children's Treatment Centre. 
380,261 ; Glengarda Child and Family Services, 936,596; 

Halton Adolescent Support Services, 1,230,664; Halton Sexual Abuse Program, 
153,304; Hamilton-Wentworth, Regional Municipality of. 1.510.900; Hardy 
Geddes House Inc., 622,353; Humber Area Residential Placement House. 
500,157; Humewood House Association. 777.164; Huron Perth Centres for 
Children and Youth, 800.900; 

Inn of Windsor, 474,944; Integra Foundation, 1 ,216,100; 



PUBLIC ACCOUNTS, 1993-94 53 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

J.D. Griffin Adolescent Centre, 744,231; Jamaican-Canadian Association, 122,281; 
Jeanne Sauve Centre, 1,279,501; Jessie's Centre for Teenagers Inc., 346,829; 
Jewish Family and Child Services of Metropolitan Toronto, 920,777; 

Kennedy House Youth Services Inc., 618,463; Kenora- Patricia Child and Family 
Services, 309,544; Kerry's Place, 766,961; Kinark Child and Family Services 
Corp., 16,049,197; Kingston Preschool Centre, 398,308; 

Lakehead Regional Family Centre, 4,969,751 ; Lake of the Woods Child Development 
Centre, 892,137; Lake of the Woods District Hospital, 370,963; Laurentian 
University, 385,930; Laurentian Hospital, 371 ,000; Leeds, Grenville and Lanark 
District Health Unit, 228,907; Lennox and Addington Community Mental Health 
Services, 122,215; Leone Residence for Women, 345,227; Lester B. Pearson 
Centre for Children and Youth, 1 ,358,402; Lindsay Boys and Girls Club, 120,358; 
Lutherwood, 1 ,968,743; Lynwood Hall Child and Family Centre, 1 ,613,228; 

Madame Vanier Children's Services, 3,444,691; Markham-Stouffville Family Life 
Centre, 219,750; Maryvale Adolescent and Family Services, 3,101,779; Massey 
Centre for Women, 1,145,306; McMaster University, 116,600; Meno 
Bimahdizewin Child and Family Services, 2,935,977; Merrymount Children's 
Centre, 314,530; Mission Services of London, 537,186; Muskoka Youth 
Counselling Centre, 1 ,032,731 ; 

Native Child and Family Services of Toronto, 555,791; Nelson Youth Centres, 
154,914; Network North, 1,101,685; Niagara Institute for Human Development, 
1,032,600; Niagara Institute for Youth Care, 2,121,600; Nipissing Children's 
Mental Health Centre, 2,019,244; North of Superior Community Mental Health 
Program Corp., 814,823; Notre Dame of St. Agatha Inc., 2,428,141 ; 

Ontario Prevention Clearinghouse, 162,400; Oolagen Community Services, 
1,302,079; Otherways Incorporated, 269,294; Ottawa-Carleton Regional 
Residential Treatment (Roberts/Smart) Centre, 3,138,289; Oxford Child and 
Youth Centre, 607,690; 

Parry Sound Child and Family Centre, 1 ,043,086; Patricia Centre for Children and 
Youth, 1,161,700; Payukotayno James and Hudson Bay Family Services, 
384,106; Peel Children's Centre, 6,280,328; Pentecostal Association Ontario, 
628,749; Peterborough Children's Services Group, 136,250; Peterborough Youth 
Services, 336,337; Pinecrest-Queensway Health and Community Services, 
122,572; 

Rapport Youth and Family Counselling of Peel Inc., 115,539; Renfrew County Youth 
Services, 1,181,247; Richmond Youth and Family Centre, 292,320; Robert 
Thompson Youth and Family Centre, 1,344,340; Rosalie Hall (Misericordia 
Sisters), 1 ,131 ,942; Rotary's Children's Treatment Centre, 298,180; 

St. Joseph's General Hospital (Thunder Bay), 209,947; St. Joseph's General Hospital 
(North Bay), 453,381 ; St. Leonard's Society of Brant, 376,700; St. Mary's Home, 
428,473; St. Monica House, 797,064; Salvation Army, Canada East, 1,610,036; 
Sampson House, 350,000; Sancta Maria House Toronto, 378,569; Sarnia 
Lambton Centre for Children and Youth, 1,371,623; South Cochrane Child/Youth 
Services, 2,098,135; Stothers Centre for Children and Families, 741,791; 
Sunnyside Children's Centre, 1,274,660; Supportive Initiatives for Resident in 
County of Haliburton, 146,500; 

Teen Health Centre, 177,164; Turning Point Youth Services, 670,764; 



54 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Vanier Community Services Centre, 158,773; Victoria Hospital Corporation, 248,979; 

Welland Youth Group Home and Housing Program, 422,100; West End Creche Child 
and Family Clinic, 1,661,613; Windsor Group Therapy Project, 459,766; Windsor 
Western Hospital Centre Inc., 4,354,078; Woodview Children s Centre, 
2.867.650; 

York Centre for Children Youth and Families, 1 ,1 52,358; City of York Child and Family 
Centre, 461,257; York County Hospital, 171,204, York Region Abuse Program, 
221,405; Youthdale Treatment Centres, 6,929,363; Youthlmk, 1,438,213: Youth 
Services Bureau of Ottawa-Carleton, 1,732,149; Youth Services of Lambton 
County, 690,249; Youville Centre, 129.240; Accounts under $109,000— 
4,664.228. 

Child Care ($450,520,371): 

ABC Child Care Centres Ltd., 144,777; ABC Day Nursery of Windsor. 624,770; ABC 
Infant and Toddler Centre of Ottawa, 159,686; Adventure Place, 186,344; Air-O- 
Down Child Care Centre Inc., 128,111; Aladdin Pre-School Centre, 121,931; 
Algonquin Golden Lake First Nation, 117,731; All Nations Children Centre, 
250,574; All Peoples Co-Operative Nursery and Day Care Inc., 140,625: 
Almonte, Town of, 147,863; Anishinawbe of Wauzhushk Onigum, 116,000: 
Arlene Willson Day Care Services Inc., 115,031; L Association canadienne 
frangaise de TOntario, 178,327; Association for Early Childhood Education 
Ontario, 782,820; Association of Parent Participating Schools for London. 
140,626; Association pour les services prescolaires d'Ottawa-Carleton, 159,457; 
Atikokan Non-Profit Day Care Corporation, 224,059; Attawapiskat First Nation. 
202,668; 

Barrhaven Child Care Centre, 167,783; Barrie, City of, 858,634; Barrie and District 
Association for People with Special Needs, 786,240; Barrie Parents Baby-Sitting 
Services Inc., 165,268; Batchewana Indian Band, 331,984; Beausoleil First 
Nation, 222,143; Belleville and District Children's Services Committee Inc., 
369,863; Bethany Children's Centre Inc., 134,130; Bob Rumball Centre For the 
Death, 206,686; Bradford Play and Learn Support Group, 120,840; Brampton- 
Caledon Community Living, 241,556; Brant County, 150,500; Brantford, City of. 
1,420,717; Brantford and District Association for Community Living. 328,550; 
Bridlegrove Bible Chapel, 120,170; George Brown College of Applied Arts and 
Technology, 484,911; Bruce, County of, 995,706; Bruce-Grey Children's 
Services, 127,207; Buckhorn Nursery School, 156,197; Burlington Parent Child 
Centre, 174,813; Burlington Association for Community Living, 220.069: 

CDC Child Day Care Centres Toronto Inc., 131,974; Caledon Parent Child Centre. 
1 71 ,350; Calvary Pentacostal Church, 115,510; Cambrian College of Applied Arts 
and Technology, 823,320; Cambridge Association for the Mentally Handicapped 
217,763; Campus Child Care Co-Operative of Guelph, 162.084; Carleton Place 
Town of, 265,219; Carleton Roman Catholic Child Care Corp.. 317.099 
Carmelite Missionary Sisters of St. Theresa, 141,310; Carmelite Sisters of 
Canada, 183,636; C.A.S. of Brant, 268,382; Catulpa-Tamarac. 478,115 
Canadian Mothercraft Society, 524,039; Canadian Mothercraft Society of Ottawa 
Carleton, 403,763; Centennial College of Applied Arts and Technology. 125.349 
Centennial Infant and Child Centre, 428,731; Centre des petits d'Ottawa Inc. 
117,840; Centre educatif soeil des petits, 156.929; Centrepointe Child Care 
Corp., 284,318; Centre pour enfants de Temiskaming Child Care. 233,191 
Centre psycho social pour enfants et famille d'Ottawa-Carleton. 126,188: Centre 
Wellington Community Services Group for Families. 1 19,175; Centro-Clinton Day 
Care Centre. 125.417; Charlotte Birchard Centres of Early Learning. 231.736; 
Chatham. City of, 612.306; Chedoke-McMaster Hospitals. 866.908; Chiefs of 



PUBLIC ACCOUNTS, 1993-94 55 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Ontario Inc., 312,700; Child Care Resources Sudbury/Manitoulin Districts, 
610,902; Childhood Community Resource Centre of Windsor and Essex County, 
1,456,816; Child Reach Centre, 311,986; Children At Risk, 137,320; Children's 
Assessment and Treatment Centre, 308,302; Children's Hospital/Eastern 
Ontario, 364,120; Children's Mental Health Services (Sudbury), 192,754; 
Children's Mental Health Service of Haldimand-Norfolk, 360,135; Children's 
Nursery Centre (Marmora), 182,894; Children's Resources On Wheels Inc., 
167,609; Children's Rehabilitation Centre of Essex County, 332,084; Children's 
Village of Ottawa-Carleton, 419,446; Childspace Day Care, 114,399; The Child's 
Place, 1,375,429; Chippewas of Kettle and Stony Point, 288,659; Chippewas of 
Nawash First Nations, 384,905; Chippewas of Rama First Nation, 229,946; 
Chippewas of Sarnia Indian Band, 135,654; Chippewas of Saugeen Indian Band 
#29, 260,425; Chippewas of Thames First Nation, 172,872; Church of Nazarene 
of Brampton, 172,735; Church of St. Thomas Children's Day Care Centre of St. 
Catharines, 146,386; City Centre Child Care-North York, 127,709; City View Day 
Care Centre Inc., 392,829; Cliffcrest Community Centre, 150,701; Clinton Co- 
operative Childcare Centre Inc., 114,645; Cobourg Day Care Inc., 134,291; 
Cochrane, Town of, 409,077; College Montrose Children's Place, 117,179; 
Collingwood Community Living, 234,538; Collingwood, Town of, 144,754; Colonel 
By Child Care Centre, 142,261; Community Child Care of Ottawa-Carleton, 
202,992; Community Information Service of Hamilton-Wentworth, 264,395; 
Community Living-Huntsville, 131,387; Community Living-Huronia, 321,816; 
Community Living-Mississauga, 802,507; Community Living-Niagara Falls, 
300,960; Community Living-Oakville, 417,734; Community Living-Owen Sound 
and District, 204,835; Community Living Association for South Simcoe, 261 ,977; 
Community Living-Timmins, 150,224; Community Services Coordinating and 
Advisory Group, York Region, 226,131; Conestoga College of Applied Arts and 
Technology, 564,740; Confederation College of Applied Arts and Technology, 
794,053; Congregation of Sisters of St. John the Baptist, 157,382; Constance 
Lake First Nation Reserve, 227,008; Cook's School Day Care Inc., 194,833; 
Cooperative carrousel pour parents et enfants francophones, 119,697; Cornwall, 
City of, 603,607; Curve Lake First Nation, 302,513; 

Dalhousie Parents Day Care Centre, 113,598; Damascus Day Care Centre Inc., 
199,791; Delta Child Care Network of Ontario, 176,547; Downsview Day Care 
Centre, 109,535; Dryden, Town of, 553,659; Dufferin Association for Community 
Living, 318,276; Dufferin Children's Resources Centre (Orangeville), 136,157; 
Dufferin, County of, 193,210; Durham College Early Learning Centre Inc., 
417,756; Durham Professional Private Home Day Care, 156,047; Durham, 
Regional Municipality of, 5,784,931 ; Dutton Co-Operative Child Care Centre Inc., 
240,316; 

Ear Falls, Township of, 177,633; Earl Haig Community Day Care Centre, 141,207; 
Easter Seal Society, 576,470; East London Day Care Centre Inc., 118,308; East 
Scarborough Boys and Girls Club, 240,243; Eden Daycare Inc., 143,621; Edu 
Care Board Inc., 152,552; Elliot Lake, City of, 240,415; Emmanuel Church Day 
Nursery (Waterloo) Ltd., 157,544; English Catholic Education Foundation of 
Nipissing, 130,875; Erinoak Serving Young People With Physical Disabilities, 
588,556; Essex, County of, 1 ,058,861 ; 

Family Day Care Services, 5,498,857; Family Day Care Services-Barrie, 1,495,612; 
Family Resources for Victoria County, 121,637; Family Space Quinte Inc., 
381 ,241 ; Fanshawe College of Applied Arts and Technology, 1 ,831 ,528; Fenside 
Drive Children's Centre Inc., 156,411; First Stage Child Care Centre, 170,091; 
Five Counties Children's Centre Corp., 421,192; Fort Frances, Town of, 558,687; 
Franco sol garderie et centre de resources, 188,068; Frontenac County Child 
Care Centre, 390,989; 



56 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Gardene Bernadetle Child Care Centre, 114,010; Gardene sur un nuage , 110.860; 
Genesis Comunity Daycare Centre, 133,654, George Jeffrey Children s 
Treatment Centre, 373,341; Georgian College of Applied Arts and Technology, 
146,369; Geraldton. Town of, 422.474, Glebe Parents Day Care Centre, 
255.623; Gloucester Family Day Care, 1,194,798; Goderich, Town of, 154,948; 
Golden, Township of, 239,731; Good Beginnings Day Nursery Woodstock Inc., 
665.512; Grace Church Day Care Centre, 244,277; Grandview Rehabilitation and 
Treatment Centre of Durham Region, 310,581; Grassy Narrows Band, 191.844 
Graydon Hall Nursery Schools Ltd.. 158,664; Great Beginnings Child Centred Co- 
Op Inc.. 806,510; Grey, County of, 2,039,862; The Growing Concern Co- 
operative Inc., 160,859; Guelph Wellington Association for Community Living. 
728,640; Gull Bay Indian Band, 221 ,168; 

CAS. of Haldimand, County of, 187,663; Haldimand-Norlolk, Regional Municipality 
of, 257,275; Haliburton Wee Care Day Nursery Inc., 184,229; Haliburton Agency 
for Child Enrichment Inc., County of, 348,771; Halton, Regional Municipality of. 
6,388,986; Hamilton Association for Community Living, 787,950; Hamilton Civic 
Hospitals Employees Cooperative Child Care Centre Inc.. 128,542; Hamilton and 
District Council of Co-Operative Pre-Schools, 263,479; Hamilton-Wentworth. 
Regional Municipality of, 8,399,558; Hamilton-Wentworth Catholic Child Care 
Centres Inc., 171,979; Harbour View Child Care Centre, 112,531; Hastings. 
County of, 437,554; Hawthorne Meadows Nursery School Inc.. 138,260; Hearst, 
Town of, 329,256; Heritage Children's Centre of Kent County. 1.530.553; 
Heritage Private Home Day Care Services, 135,478; Hester How Day Care 
Centre, 123,204; Hildegarde Marsden Co-operative Day Nursery. 112,077; 
Hillsdale Wesleyan Family Ministries Inc., 133,224; Hucklebug Preschool Inc., 
121,254; Hugh MacMillan Medical Centre, 375,948; Humber College of Applied 
Arts and Technology, 493,105; Hydrokids Day Care, 121,315; 

Immanuel Christian School Society of East Toronto, 153,433; Infant and Family 
Program Inc. Windsor and Essex County, 159,362; Interim Place. 214.384; 
Iskutewisakaygun #39 Independent First Nation. 398,407; Italian Canadian 
Benevolent Corp., 138,254; 

J and F Home Day Care Services Inc., 168,026; Jane-Finch Community and Family 
Centre, 190,274; Jewish Community Centres of Toronto, 217.075; Jubilee 
Heritage Family Resources, 331,375; June Farquharson Enterprises Inc.. 
110,077; 

KRT Christian School Kiddies Kollege, 145,155; Kaleidoscope Preschool Resource 
Centre, 116,828; Kancar Community Children's Centre Inc., 312,339; Kathy 
Powell Day Care Services Inc., 139,387; Kawartha Child Care Services. 
1,261,968; Kenora, Town of, 240,244; Kent Children's Services Council. 137.081; 
Kent, County of, 1 1 5,528; Kids' Stuff-The Family Learning Centre on the Thames. 
233,920; Kingston, City of, 1 ,641 ,193; Kingston Day Care Inc.. 438.428; Kingston 
and District Association for Community Living, 145,158; Kirkland Lake. Town of. 
241,523; Kitchener-Waterloo Habilitation Services. 787.683; Knox Day Care 
Centre of Dundas, 117,877, 

Labour Community Service Centre of Windsor and Essex County Inc.. 446.130; Lake 
of the Woods Child Development Centre, 453,388; Lakehead Association for 
Community Living, 459,841; Lakehead University. 227,109; Lambton College of 
Applied Arts and Technology. 449,057; Lambton. County of. 835.759; Lansdowne 
Children's Centre, 245,565; Larch Street Kids Child Centre Inc.. 112.946; 
Laurentian Hospital, 407,839; Lawrence Heights Community Day Care Centre. 
152,434; Leamington Day Nursery Inc., 168,825; Learning Enrichment 
Foundation, 705,758; Leeds and Grenville Children's Services Advisory Group. 



PUBLIC ACCOUNTS, 1993-94 57 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

202,621; Lennox and Addington Resources for Children, 495,601; Les 
compagnons des francs loisirs garderie soleil, 143,930; Lester B. Pearson Centre 
for Children and Youth, 115,106; Limestone Advisory Centre for Community 
Projects, 649,749; Little Ark Day Care, 157,977; Little People's Day Care Centre, 
187,072; Little School Daycare Orleans, 123,770; London Bridge Child Care 
Services Inc., 1,268,406; London Children's Connection Inc., 2,093,947; London, 
City of, 3,865,755; Community Living-London, 838,681 ; London Gospel Temple- 
Penecostal Benevolent Corp., 181,374; London Private Home Day Care Inc., 
208,152; Longlac, Town of, 224,019; Longlac #58 Indian Band, 189,041; Linda 
Lowe Daycare Centre, 220,170; Loyalist College of Applied Arts and Technology, 
249,567; Loyal True Blue and Orange Home, 418,647; 

M B C Day Care Centre, 145,867; MacAulay Child Development Centre, 728,721; 
MacAulay Tree House Day Nursery, 139,212; MacKie Sunshine Child Care 
Centre, 124,086; Mandi Day Care, 125,323; Manitoulin Haven House Inc., 
314,503; Marathon Daycare Program, 258,717; Mattawa Child Care Centre, 
176,578; Mattawa, Town of, 116,900; McClellan Community Child Care Inc., 
127,565; Susan McLeod, 132,158; Merrymount Children's Centre, 1,393,021; 
Metropolitan Toronto, Municipality of, 114,744,553; Metropolitan Toronto 
Association for Community Living, 1,524,375; Mid-Scarborough Child Care Inc., 
194,748; Milton Children and Youth Council, 144,391; Milton Community and 
Information Centre, 197,972; Mini Skoool A Child's Place', Inc., 1,209,810; 
Mississauga Toy Lending Library and Resource Centre, 143,248; Mississauga 
Hospital, 670,082; Mississaugas of New Credit First Nation, 159,800; Mohawk 
Council of Akwesasne, 694,204; Mohawks of Bay of Quinte Indian Band, 
162,431; Moms Love Nurseries Inc., 160,453; Lakeview Montessori School, 
145,404; Montrose Infant Care Inc., 120,147; Moose Factory First Nation, 
479,627; Moravian of Thames Indian Band, 158,378; More Than Just Babysitting 
Child Care Centre Inc., 279,815; Mount Forest, Town of, 109,591; Mount 
Hamilton Baptist Daycare Centre, 185,417; Muskoka, District Municipality of, 
309,850; Muskoka Family Focus and Children's Place, 546,639; 

N.Y.A.D. (Community) Inc., 257,393; N'Amerind (London) Friendship Centre, 
172,863; Network Child Care Services of Metropolitan Toronto, 312,350; Network 
North, 114,904; Newpark Children's Centre, 190,603; Niagara College of Applied 
Arts and Technology, 434,603; Niagara Family and Children's Services, 857,576; 
Niagara Institute for Human Development, 200,466; Niagara Peninsula Crippled 
Children's Society, 135,353; Niagara, Regional Municipality of, 5,008,842; North 
Bay and District Association for Community Living, 744,718; North Bay, City of, 
1,036,488; Northern College of Applied Arts and Technology, 823,120; North 
Frontenac Community Services Corp., 303,283; North Halton Child Care and 
Family Enrichment Centre, 125,034; North Halton Association for the 
Developmental^ Handicapped, 315,690; North Hastings Children's Services, 
306,141; North Lambton Child Care Centre, 136,199; North York's Little Prints 
Daycare, 124,748; Northumberland Children's Centre Inc., 492,116; 
Northumberland, County of, 440,641 ; Notre Dame of St. Agatha, 495,086; 

Oak Park Pre-School Centre, 142,622; Oakville Parent/Child Centre, 203,435; 
Ojibways of Couchiching Band, 246,060; Ojibways of Garden River Band, 
366,807; Ojibways of Mississauga Indian Band, -276,759; Ojibways of 
Onegaming, 293,180; Ojibways of Pic River First Nation, 206,504; Ojibways of 
Shoal Lake Indian Band #40, 202,479; Ojibways of Sucker Creek Indian Band, 
228,841; Ontario Foundation for Visually Impaired Children, 495,786; 
Onyota'A:ka, 118,452; Operation Our Kids, 134,269; Orde Day Care Centre, 
111,811; Orillia, City of, 538,440; Orillia Soldiers' Memorial Hospital, 222,147; 
Ottawa-Carleton School Day Nursery, 190,492; Ottawa-Carleton, Regional 
Municipality of, 30,822,137; Ottawa Children's Treatment Centre, 188,281; 



58 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Ottawa Day Nursery Inc., 2,593.473; Our Lady of Grace Child Care Centre. 
208,248. Owl Child Care Services of Ontario, 254,048; Oxford Community Child 
Care Inc.. 242.524; Oxford, County of, 767,587; 

P R Y D E Learning Centre Inc., 385,848, Paddy Bear Daycare Centre (Huntsville). 
125.554; Paramount Family Centre Inc.. 126,204; Parent-Child Support and 
Resource Centres of Northumberland, 183,438; Park Lawn Preschool Inc., 
145,764; Parry Sound, District of, 904,231 ; Peel Children's Centre, 436,599; Peel 
Lunch and After School Program, 1,679,418; Peel, Regional Municipality of, 
8,759,830; Pembroke and District Association for Community Living, 329,887; 
Perth County Advisory Group for Family Services, 150,460; Peterborough Child 
Care Forum. 152,202; Peterborough Children's Services Group, 368,696; 
Peterborough, City of, 1,047,328; Peterborough Family Enrichment Centre, 
276,660; Peterborough and District Association on Community Living, 180,347; 
Pinecrest-Queensway Health and Community Services, 116,246; Plains Road 
Child Care Inc., 180,334; Plato Adult Education Centre of Toronto, 178,614; Port 
Colborne Community Association for Resource Extension, 118,687; Port 
Colborne Co-Operative Child Care Services Inc., 524,955; Prescott and Russell, 
United Counties of, 725,579; Prince Edward Child Care Services Inc., 286,013; 
Prince Edward Association for Community Living, 300,057; Pumpkin s Child Care 
Service Inc., 637,546; 

Queen's Day Care Inc., 505,225; Queen's Park Child Care Centre, 159,851: 
Queenston Parent-Child Drop-In Centre, 123,003; 

Raggedy Ann Day Care Centre Co-Op Inc., 1,081,744; Red Lake. Township of, 
258,943; Reid Day Care Services Inc., 112,050; Renfrew, Town of, 193,730; 
Reseau Ontarien des services de garde francophones, 252,500; Resources for 
Exceptional Children, 1,372,427; Rideau Childcare Centre Inc., 118,441; Ridge 
K.I.D.S. (Kids Incorporated Daycare Services), 110,950; River Oak Parent-Child 
Centre Inc., 236,711; River Parkway Pre-School Centre, 206,485; Rockcliffe 
Gospel Temple, 127,275; Rockland, Town of, 459,385; Rosalind Blauer Centre 
for Child Care, 146,775; Rosewood Church of the Nazarene, 135,406; Rural 
Roots Children's Centre Inc., 127,715; Ryerson Polytechnical Institute. 297,946: 

Sagamok Anishnawbek, 158,734; St. Catharines Co-Op Day Care Nursery School. 
281,798; St. Catharines Association for Community Living, 378,902; St. Clair 
College of Applied Arts and Technology, 571 ,863; St. Lawrence Co-Op Day Care 
Inc., 179,895; St. Lawrence College of Applied Arts and Technology, 239,179; St. 
Mary's Family Learning Centre of Windsor Inc., 243,445; St. Mary's, Town of. 
220,607; St. Matthew's House, 1,047,486; St. Michael and All Angels Day Care 
Centre, 173,742; St. Stephen's Community House, 219,038; St. Thomas Elgin 
Association for Community Living, 329,460; Salvation Army, Canada East. 
424,929; Sandy Hill Infant Centre, 198,101; Sarnia and District Children's 
Treatment Centre, 207,561; Sarnia Lambton Centre for Children and Youth. 
612,078; Sault College of Applied Arts and Technology, 253.834; Sault Ste. Mane 
Children's Centre, 110,584; Sault Ste. Marie, City of, 909,614; Sault Ste. Marie 
Day Care Services Co-op. Inc., 1,608,790; Sault Ste. Marie District Association 
for Mentally Retarded, 406,633; School House Playcare Centre of Durham Inc.. 
531,368; Schoolhouse Playcare Centre of Lakehead Inc., 153,410; Seneca 
College of Applied Arts and Technology, 127,495; Services de garde de Rayside- 
Balfour-garderie manoir des petits, 193,321; Seven Towers Non-Profit Family 
Day Care Inc., 587,856; Shaughnessy Boulevard Children's Centre Inc., 141 .622; 
Sheridan College of Applied Arts and Technology. 151.396; Silver Creek 
Association for Children with Handicaps. 283,637; Simcoe, County of. 1 .971 .91 1 : 
Sioux Lookout, Town of, 345.940; Sisters of Our Lady of Mount Carmel. 136.708; 
Six Nations Indian Reserve, 702.013; Smiths Falls. Town of. 157.557; South East 



PUBLIC ACCOUNTS, 1993-94 59 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Grey Community Outreach Inc., 867,023; South Muskoka Association for 
Community Living, 125,583; Stonemoor Day Care Centre Inc., 168,619; Story 
Book Nursery School and Day Nursery, 204,675; Stothers Centre for Children 
and Families, 129,282; Stratford, City of, 525,558; Strathroy and District Christian 
Day Care Centre, 164,793; Strathroy, Town of, 112,149; Sudbury, District of, 
220,000; Sudbury, Regional Municipality of, 2,034,227; Sundowners Day Care 
and Resource Centre, 574,600; Sunnybrook Creche, 130,981; Sutton District 
High School Child Care Centre, 124,010; 

Tayside Community Residential and Support Options, 171,410; Terry Tan Child 
Centre Inc., 164,032; Thames Valley Children's Centre, 541,279; Thistleoaks 
Child Care Centre, 127,032; Three Bears Pre-School, 125,853; Three Valleys 
Children's Centre, 115,845; Thunder Bay, City of, 3,213,537; Tillsonburg and 
District Association for Community Living, 284,608; Timmins, City of, 521,417; 
Today's Child-Tomorrow's Future Children Centre Inc., 195,870; Trent Day Care 
Centre Inc., 260,208; Trenton and District Association for Community Living, 
186,499; Tuckersmith, Township of, 198,845; 

Umbrella Family and Child Centre of Hamilton, 459,835; University of Guelph, 
468,781; University Settlement Recreation Centre, 114,776; Stormont, Dundas 
and Glengarry, United Counties of, 461,227; University of Toronto, 132,283; 
Upper Canada Creative Child Care Centre of Ontario, 147,893; Upper Paradise 
Corner Children's Centre Inc., 153,763; Upper Yonge Village Day Care Centre, 
117,694; 

Valleyview Child Care Centre of London, 127,422; Vankleek Hill, Town of, 110,653; 
Vaughan Neighborhood Support Centre, 169,074; Victoria, County of, 109,901; 
Victoria Day Care Services, 340,591 ; Volunteer Information Group for Community 
and Social Development in North Wellington, 287,203; 

Wabaseemoong Independent Nation, 402,064; Walden Public Library Board, 
129,861; Wallaceburg, Town of, 377,482; Walpole Island First Nation, 333,835; 
Ward Nine Day Care Connection Inc., 479,526; Waterfront Child Development 
Centre, 1 14,134; Waterloo, Regional Muncipality of, 9,131 ,558; Treatment Centre 
of Waterloo Region, 270,144; Wawa Parent-Child Play Centre, 587,991 ; Welland 
District Association for Community Living, 253,599; Wellington, County of, 
2,303,137; West Bay Band of Manitoulin Island, 531 ,381 ; West End Creche Child 
and Family Clinic, 120,345; Western Day Care Centre Inc., 769,502; West 
Nipissing Child Care Corp., 412,017; Westpark Day Care Centre, 131,143; West 
Scarborough Neighbourhood Community Centre, 214,119; Whitefish Bay Band 
#32A, 390,567; Whitehills Pre-School Association, 641,899; Wikwemikong 
Unceded Indian Reserve, 459,591 ; Willow Tree Day Nursery of Landsdowne, 
137,444; Windsor, City of, 3,982,292; Wingham, Town of, 312,650; Wise Owl Day 
Care Centre, 617,519; Woodgreen Community Centre, 329,251 ; 

Y.M.C.A. of Canada, 8,667,509; Y.M.C.A.-Y.W.C.A. of: Barrie, 143,161; Brockville, 
209,021; Guelph, 501,766; Ottawa, 127,304, Sarnia, 242,947; Y.W.C.A. of: 
Cambridge, 268,517; Kitchener-Waterloo, 230,372; York Central Hospital 
Association, 123,633; York Professional Day Care Inc., 356,658; York, Regional 
Municipality of, 9,974,841 ; York Region Day Care Hotline Inc., 124,297; York Toy 
Library and Parent Resource Centre, 347,091 ; York University Co-Op Day Care, 
200,613; Youville Centre, 161 ,847; 

640637 Ontario Ltd., 155,814; 86637 Canada Inc., 128,308; Accounts under 
$109,000—59,659,015. 



60 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Child Treatment Services ($23,529,91 1 ): 

CM. Hincks Treatment Centre, 3,458,498; Chedoke-McMaster Hospitals, 2,796,950; 
George Hull Centre tor Children and Families, 1,866,888. Network North, 
4,724,351; Ottawa-Carleton Regional Residential Treatment (Roberts Smart) 
Centre, 722,770; Royal Ottawa Health Care Group, 7,044,856; Youthdale 
Treatment Centres, 2,643,102, Accounts under $109,000—272,496. 

Young Offenders Services ($80,805,316): 

Anago Non-Residential Resources Inc., 647,739; Anderson House Group Home. 
288,827; Associated Youth Services of Peel, 841,978; Bayfield Homes Ltd , 
163,729; Blue Hills Academy, 373,062; Boys and Girls Club of Ottawa Carleton, 
132,572; The Boys Home, 1,783,699; CAS. of: Algoma, 1,096,169; District of 
Nipissing, 1,096,210; Temiskaming, 1,233,314; Casatta Ltd., 4,181,511; Central 
Toronto Youth Services, 330,988; Cerminara Boys Residence, 708,555; 
Community Corrections of London Association, 119,510: Community Homes 
Limited, 1,705,387; Community Resource Services, 1,336.156; Corbyville 
Children's Homes Inc., 643,144; Cornwall Youth Residence Inc., 685,494; 
Craigwood Youth Services, 1 ,804,855; Crisis Centre North Bay, 1 ,619,764; Dawn 
Patrol Group Homes Inc., 680,690; Dellcrest Children's Centre. 521.870: Eastern 
Ontario Young Offenders Services, 651,266; Eastview Boys and Girls Club. 
170,555; Essex County Diversion Program Inc., 207,860; Family Services of 
Hamilton- Wentworth, 1,445,010; Family Services Centre of Sault Ste. Mane and 
District, 261,213; Fernie House Inc., 1,030,124; George R. Force Group Homes 
Inc., 2,214,572; Hamilton-Wentworth, Regional Municipality of, 114,800: John 
Howard Society of Hamilton, 207,700; John Howard Society of Peterborough, 
133,978; John Howard Society of Waterloo- Wellington, 691,814; Juvenile 
Detention (Niagara) Inc., 671,200; Kawartha Family Court Assessment Services, 
271,270; Kennedy House Youth Services Inc., 3,034,875; Kenora-Patricia Child 
and Family Services, 1,231,900; Lakehead Regional Family Centre. 310,214; Le 
service familial de la Sudbury, 486,068; Lester B. Pearson Centre for Children 
and Youth, 116,409; London Family Court Clinic Inc., 673,601; Lutherwood. 
743,994; Maryvale Adolescent and Family Services. 1,709,357; Murray 
McKinnon Foundation, 1,676,091; Mertineit Group Home Inc., 406,972; Morton 
Youth Services, 803,791; Nee Gi Nan Group Homes Inc., 815,289; Noahs Ark 
Enterprises Inc., 178,525; Norkapp Place, 612,143; Ontario Federation of Indian 
Friendship Centres, 174,400; Oshawa and District Family Court Clinic Inc.. 
676,784; Otonabee Youth Centre, 198,963; Ottawa-Carleton Regional 
Residential Treatment (RobertsSmart) Centre, 1,903,158; Payukotayno James 
and Hudson Bay Family Services, 1,631,236; Peel Children's Centre, 226.518: 
Peterborough Youth Services, 134,506; Pine Hill Youth Residence. 848.449: Ray 
of Hope Home Inc., 2,063,546; Renaissance Homes (1990) Inc.. 1,400.853; 
Renfrew County Youth Services, 249,011; Ste. Anne Home, 337.054; St. Johns 
School, 8,360,319; St. Lawrence Youth Association, 1.955.113: St. Leonards 
Society of Brant, 150,100; Sampson House, 135,725; Sarnia Lambton Centre for 
Children and Youth, 122,713; Setterland Group Homes Inc.. 556.609; South 
Cochrane Child/Youth Services, 290,530; Sudbury Youth Services Inc.. 
2,394,625; Tikinagan Child and Family Services, 682.300; Toronto Group Homes 
Inc., 1,124,995; West Scarborough Neighbourhood Community Centre. 113.951: 
William W. Creighton Centre Ltd., 4,200,264; Yorklea Children's Lodges Inc.. 
791,758; Young Star House, 733.909; Youth Services Bureau of Ottawa- 
Carleton, 678,146; Youth Services of Lambton County, 109,995; 753287 Ontario 
Ltd., 376,228; Accounts under $109,000—5,317.744. 

Jobs Ontario Training ($56,286,520): 

Adolescents Family Support Services of Niagara. 378.929; Brant County. 147.955; 
Brantford, City of, 118.165; Brockville, City of, 369.658; Cambrian College of 
Applied Arts and Technology. 428,729; Chatham. City of. 143.668; Child Care 



PUBLIC ACCOUNTS, 1993-94 61 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Resources Sudbury/Manitoulin Districts, 161,400; Childhood Community 
Resource Centre of Windsor and Essex County Inc., 385,449; Durham, Regional 
Municipality of, 2,106,933; Dutton Co-Operative Child Care Centre Inc., 267,363; 
Elliot Lake, City of, 148,070; Essex, County of, 233,172; Family Day Care 
Services- Barrie, 490,929; Family Day Care Services-Toronto, 857,374; 
Fanshawe College of Applied Arts and Technology, 154,545; Good Beginnings 
Day Nursery Woodstock, 162,741; Great Beginnings Child Centred Co-Op Inc., 
157,000; Haldimand-Norfolk, Regional Municipality of, 130,976; Halton, Regional 
Municipality of, 1,806,625; Hamilton-Wentworth, Regional Municipality of, 
1,142,501; Hastings, County of, 414,891; Kawartha Child Care Services, 
175,000; Kenora, Town of, 124,241; Kingston, City of, 631,483; Kitchi-Gaming 
Training and Employment Initiatives Inc., 119,333; Lambton College of Applied 
Arts and Technology, 1 10,668; Lambton, County of, 612,415; Lanark, County of, 
260,792; London Adults Learners' Children's Centre Inc., 553,795; London, City 
of, 1 ,088,263; Metropolitan Toronto, Municipality of, 21 ,069,761 ; Niagara College 
of Applied Arts and Technology, 176,343; North Bay, City of, 251,800; Northern 
College of Applied Arts and Technology, 735,800; Northumberland, County of 
260,970; Ojibways of Serpent River Indian Band, 152,340; Ottawa-Carleton 
Regional Municipality of, 2,528,667; Owl Child Care Services of Ontario, 243,327 
Oxford Community Childcare Inc., 161,671; Parry Sound, District of, 211,984 
Peel, Regional Municipality of, 3,982,074; Pembroke, City of, 277,178 
Peterborough, City of, 744,034; Port Colbome Co-Operative Child Care Services 
Inc., 177,814; Prescott and Russell, United Counties of, 324,582; Prince Edward 
Child Care Services Inc., 140,675; Rosalind Blauer Centre for Child Care, 
119,002; St. Clair College of Applied Arts and Technology, 186,000; Sault Ste. 
Marie Daycare Services Co-op Inc., 179,503; Simcoe, County of, 410,568; 
Sudbury, Regional Municipality of, 491,974; Sundowners Day Care and 
Resource Centre, 170,498; Thunder Bay, City of, 220,800; Stormont, Dundas and 
Glengarry, United Counties of, 112,957; Waterloo, Regional Municipality of, 
514,374; Wellington, County of, 401,802; Windsor, City of, 517,810; York, 
Regional Municipality of, 1 ,644,065; Accounts under $109,000—5,995,084. 

Payments in Lieu of Municipal Taxes ($15,150): 
Accounts under $1 09,000—1 5,1 50. 

Named Grants ($20,700): 

Accounts under $109,000— 20,700. 

Developmental Services ($629,619,548): 

Residential Services and Community Resource Centres ($258,761 ,832): 

Access Community Services Inc., 1,579,423; Ajax- Pickering and Whitby Association 
for Community Living, 1,447,465; Alan Stewart Homes Ltd., 133,663; Algoma 
District Mental Retardation Services, 3,357,223; Almaguin Highlands Community 
Living, 269,582; Almonte Community Development Corp., 456,499; Anago Non- 
Residential Resources Inc., 1,121,878; Arnprior and District Association for 
Community Living, 146,506; Association pour Integration sociale d'Ottawa- 
Carleton, 633,184; Atikokan and District Association for the Mentally Retarded, 
337,251 ; 

Barrie and District Association for People with Special Needs, 5,455,027; Beth Tikvah 
Foundation of Hamilton, 183,996; Bethesda Community Services of Niagara Inc., 
1,146,850; Bethesda Home for the Mentally Handicapped Inc., 4,238,500; Bob 
Rumball Centre for the Deaf, 878,847; Brampton Caledon Community Living, 
1,975,147; Brantford and District Association for Community Living, 3,185,140; 
Brantwood Residence Development Centre, 7,070,850; Brockville and Area 
Community Living Association, 121,174; Burlington Association for Community 
Living, 2,751 ,260; 



62 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

CAS. of: Brant, 193.996; Halton, Region of, 235,358, Hamilton-Wentworth, 183,871; 
Metropolitan Toronto. 245,449, Thunder Bay, District of, 284,900; Cambridge 
Association for the Mentally Handicapped, 2,138.981; Campbellford District 
Association for Community Living, 264,303; Camphill Village Ontario Inc., 
255.970; Catholic Charities of the Archdiocese of Toronto, 762,470; Central 
Seven Association for the Developmentally Handicapped, 612,441 ; Centre for the 
Developmental^ Challenged of Thunder Bay, 5.751.235; Ontario Federation for 
the Cerebral Palsied, 2,225,785; Chatham and District Association for 
Community Living, 409,718; Christian Horizons Inc., 12,701.135; Cochrane 
Association for Community Living, 340,190; Cochrane Temiskaming Resource 
Centre. 5,863,942; Collingwood Community Living, 1,389,288; Community 
Living-Algoma, 213,100; Community Living Alternatives Scarborough, 452,112; 
Community Living-Central Huron, 394,634; Community Living-Fort Erie, 
1,473,696; Community Living-Huntsville, 1,022,554; Community Living-Huronia, 
2,342,893; Community Living-Kincardine and District, 349,295; Community 
Living-London, 2,590,358; Community Living-Mississauga, 4,717,094; 
Community Living-Niagara Falls, 1,574,724; Community Living-Oakville, 
1,558,892; Community Living-Owen Sound and District, 822,293; Community 
Living Association-South Simcoe, 1,447,898; Community Living-Stormont 
County, 613,614; Community Living-Timmins, 1,210,127; Community Services In 
Hastings, Lennox and Addington, 1 ,355,133; Crest Centre, 402,735; 

Developmental Learning and Caring Residential Services, 261,131; Dryden and 
District Association for Community Living, 281,157; Dufferin Association for 
Community Living, 710,489; Dundas County Community Living Inc., 1 ,429,685; 

Elmira and District Association for Community Living, 548,241; Espanola and District 
Association for Community Living, 578,432; Extend-a-Family Kitchener Waterloo 
Association, 482,174; 

Fort Frances and District Association for Community Living, 298,090; Forward House 
of London, 323,620; Friends of I'Arche, 1 ,698,063; 

George Jeffrey Children's Treatment Centre, 950,991 ; Georgina Association for 
Community Living, 922,885; Glengarry Association for Community Living. 
1,041,834; Grimsby/Lincoln and District Association for Community Living Inc., 
1,868,760; Guelph and District Extend-a-Family Association, 249.794; Guelph 
and Wellington Association for Community Living, 1 ,566.866; 

H.A.R.C. Inc., 452,052; Haldimand Association for Mentally Retarded, 759.166; 
Hamilton Association for Community Living, 2,194,521; Hearst and District 
Association for Mentally Retarded, 191,849; Home Again Residential Programs 
for the Handicapped, 2,582,952; Hopewell Children's Homes Inc., 318,939; 

Independent Living Residences for Deaf-Blind, 260,000; Ingersoll Support Services. 
245,391; Integrative Housing Inc., 182,155; Iroquois Falls Association for 
Community Living, 572,143; 

J. D. Griffin Adolescent Centre, 1 ,393,504; 

Kapuskasing Association for Community Living, 645,973; Kenora-Patricia Child and 
Family Services, 204,100; Kerry's Place . 3,384,819; Kingston and District 
Association for Community Living 292.200; Kinsmen Club of Cornwall Inc., 
158,485; Kirkland Lake and District Association for the Developmentally 
Handicapped, 2,220,259; Kitchener-Waterloo Habilitation Services. 1.965.983; 



PUBLIC ACCOUNTS, 1993-94 63 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Lakehead Association for Community Living, 1 ,1 15,637; Lambton County Association 
for the Mentally Handicapped, 1,375,700; Association for Community Living- 
Lanark County, 925,611; LArche-Hamilton, 237,510; L'Arche-North Bay, 
382,590; LArche-Ottawa, 274,513; L'Arche-Stratford, 552,767; L'Arche-Sudbury 
Inc., 506,846; Lennox and Addington Association for Community Living, 173,701 ; 
Lindsay and District Association for Community Living, 189,971; Listowel and 
District Association for Community Living, 363,031 ; 

Mains Ouvertes, 1 ,158,055; Manitoulin and District Association for Community Living, 
244,230; Maryfarm Inc., 322,675; Mattawa and District Association for 
Community Living, 615,098; Meaford-Beaver Valley Community Support 
Services, 404,464; Meta Centre for the Developmentally Handicapped, 248,856; 
Metropolitan Toronto Association for Community Living, 16,111,889; Moosonee/ 
Moose Factory Association for Community Living, 200,285; Muki Baum 
Association for Rehabilitation of Multi-Handicapped, 1 ,414,839; 

New Beginnings Homes for Developmentally Handicapped of Metropolitan Toronto, 
1,237,204; New Leaf Living and Learning Together Inc., 2,652,199; Newmarket 
and District Association for Community Living, 2,224,765; New Visions Homes for 
Children and Adolescents (Toronto Inc.), 3,149,930; North Bay and District 
Association for Community Living, 1,872,891; North Grenville Association for 
Community Living, 216,196; North Halton Association for the Developmentally 
Handicapped, 1,542,478; 

Oaklands Regional Centre, 7,375,493; Oakville Children's Home Ltd., 119,375; 
Ongwanada Hospital, 9,544,583; Operation Springboard, 958,546; Orillia 
Association for the Handicapped, 1,263,479; Oshawa and District Association for 
Community Living, 900,568; Ottawa and District Association for Mentally 
Retarded, 3,395,272; Ottawa Foyer Partage Inc., 362,954; Ottawa Valley Autistic 
Homes, 587,430; Our Home Project for Community Living of Durham, 725,372; 

Participation House Toronto, 739,765; Pembroke and District Association for 
Community Living, 184,872; Peterborough and District Association for 
Community Living, 1 ,488,567; Peterborough Hearing Handicapped Group Home 
Society, 563,641; Plainfield Children's Home, 2,542,721; Port Colborne 
Association for Community Living, 2,076,252; Prescott and Russell Association 
for Community Living, 953,654; Prince Edward Association for Community Living, 
1,091,988; 

Reena Foundation, 3,821 ,589; Rygiel Home, 6,309,100; 

Safehaven Project for Community Living, 1,585,077; St. Catharines Mainstream Non- 
profit Housing Project, 515,720; St. Catharines Association for Community Living, 
3,822,851 ; St. Mary's and District Association for Community Living, 345,681 ; St. 
Thomas/Elgin Association for Community Living, 625,001; Salvation Army, 
Canada East, 4,590,414; Sarnia and District Association for Community Living, 
162,123; Sault Ste. Marie District Association for Mentally Retarded, 3,803,179; 
Sioux Lookout — Hudson Association for Community Living, 355,748; Society of 
St. Vincent de Paul, 565,461 ; Community Living-South Huron, 483,558; South 
Muskoka Association for Community Living, 1,574,875; Stormont, Dundas and 
Glengarry Developmental Services Centre, 190,680; Stratford and District 
Association for Mentally Retarded, 890,088; Sudbury and District Association for 
Community Living, 2,397,849; Sunbeam Residential Development Centre, 
6,050,621 ; Surex Community Services, 2,173,959; 

Tamir Foundation, 205,000; Tayside Community Residential and Support Options, 
306,090; Tillsonburg and District Association for Community Living, 890,650; 



64 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Total Communication Environment Inc., 1.736,187; Trenton and District 
Association tor Community Living, 450,517; Tn-County Mennonite Homes, 
450,298; Tn-Town Association for Community Living, 884,656; 

Valley Association for Community Living, 2,990,443; Vita Community Living Services 
of Toronto Inc.. 1 ,163,087; Vos and Vos Inc., 117,951; 

Walkerton District Community Support Services, 677,225; Welland District 
Association for Community Living, 2,492.741, West Nipissing Association for 
Community Living, 1,158,058; West Parry Sound Association for Community 
Living. 648,598; Windsor Community Living Support Services. 2,494,790; 
Wingham and District Association for Community Living, 198,451; Woodstock 
and District Developmental Services, 155.046; 

Y.W.C.A. of Canada, 1,096,168; York South Association for Community Living, 
2,408.035; Accounts under $1 09.000— 2,642,652. 

Less: Recoveries from other Ministries ($3,383,200): 
Health. 3,383,200. 

Sheltered Workshops, Protective and Other Supportive Services ($370,645,671): 

Access Better Living Inc., 177,204; Access Community Services Inc., 375,832; Ajax- 
Pickering and Whitby Association for Community Living, 1,949,172; Algoma 
District Mental Retardation Services, 2,475,348; Algoma Health Unit, 532,709; 
Alice Saddy Association, 1,478,675; Almaguin Highlands Community Living, 
648,630; Almonte Community Development Corp., 198,400; Alternatives 
Community Program Services (Peterborough), 260,044; Anago Non Residential 
Resources Inc., 168,864; L'Arche-Arnprior, 508,882; L'Arche-Ottawa, 318,007; 
L'Arche-Stratford, 133,566; L'Arche-Sudbury Inc., 153,328; Arnprior and District 
Association for Community Living, 780,835; Association for Community Living- 
Lanark County, 600,061 ; Association pour lintegration sociale d'Ottawa-Carleton. 
566,015; Atikokan and District Association for Mentally Retarded, 579,699: 
Avenue II Community Program Services Thunder Bay Inc., 2,046,870; 

Barrie and District Association for People with Special Needs, 3,786,276; Bethesda 
Community Services of Niagara Inc., 2,359,028; Bethesda Home for the Mentally 
Handicapped Inc., 558,500; Bob Rumball Centre for the Deaf, 524,138; Bradson 
Mercantile Inc., 127,916; Brampton-Caledon Community Living, 2,365,659; 
Brantford and District Association for Community Living, 1,438,248; Brockville 
General Hospital, 410,724; Brockville and Area Centre for Developmental^ 
Handicapped Persons, 1,798,175; Brockville and District Assoication for 
Community Involvement, 664,236; Brockville Community Workshop Inc.. 
400,077; Brockville and Area Community Living Association. 1.890.248: 
Burlington Association for Community Living, 1 ,143,827; 

CAS. of: Bruce, County of, 208,573; Dufferin, County of, 127,520; Nipissing, District 
of, 310,601; Ottawa-Carleton, 1,256,478; Rainy River. District of. 832.966; 
Thunder Bay, District of, 122,440; Cambridge Association for the Mentally 
Handicapped, 2,040,786; Campbellford District Association for Community 
Living, 1,573,431; Carleton Place and District Memorial Hospital, 899.994; 
Catholic Charities of the Archdiocese of Toronto, 511,935; Catholic Family 
Services of Hamilton-Wentworth, 350,690; Catholic Family Services of Ottawa- 
Carleton, 381 .599; Catulpa-Tamarac, 983,826; Canadian Deaf, Blind and Rubella 
Association, 422,251; Canadian Mental Health Association. 453,887; Central 
Park Lodge Inc., 142,038; Central Seven Association for the Developmental^ 
Handicapped. 1,156,758; Centretown Community Health Centre Inc.. 329.629; 
Ontario Federation for the Cerebral Palsied. 228.633; Chatham and District 



PUBLIC ACCOUNTS, 1993-94 65 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Association for Community Living, 4,264,272; Chedoke-McMaster Hospitals, 
3,906,658; Children at Risk, 319,397; Children's Hospital of Eastern Ontario, 
1,068,290; Children's Mental Health Service of Haldimand-Norfolk, 662,285; 
Children's Rehabilitation Centre of Essex County, 532,197; Christian Horizons 
Inc., 10,678,563; Cochrane Association for Community Living, 388,070; 
Cochrane Temiskaming Resource Centre, 1,832,716; Collingwood Community 
Living, 1,586,536; Community Access Support Services (Norfolk), 1,771,982; 
Comcare Canada Ltd., 359,414; Community Counselling of Nipissing, 310,982; 
Community Living Association for South Simcoe, 1,238,839; Community Living- 
Central Huron, 2,121,991; Community Living-Fort Erie, 699,589; Community 
Living-Huntsville, 954,099; Community Living-Huronia, 1,593,476; Community 
Living-Kincardine and District, 541,422; Community Living-London, 5,105,336; 
Community Living-Mississauga, 4,094,719; Community Living-Niagara Falls, 
1,726,151; Community Living-North Frontenac, 492,572; Community Living- 
Oakville, 1,489,444; Community Living-Owen Sound and District, 1,642,645; 
Community Living- Renfrew and District, 838,310; Community Living-South 
Huron, 1,572,044; Community Living-Stormont County, 1,303,185; Community 
Living-Timmins, 920,149; Community Living- Wiarton and District, 863,001; 
Community Occupational Therapists and Associates, 371,919; Community 
Services in Hastings, Lennox and Addington, 2,128,480; Community Visions and 
Networking (Quinte) Association, 471,605; Cornwall General Hospital, 163,419; 
Counselling Services of Belleville and District, 1 ,909,161 ; 

Diane Dunleavy Residence Inc., 599,195; Dryden and District Association for 
Community Living, 1,244,184; Dufferin Association for Community Living, 
1,702,336; Dundas County Community Living Inc., 631,272; Durham Association 
for Family Respite Relief Services, 1 ,338,680; Durham, Regional Municipality of, 
732,323; 

East York Residental Services, 705,430; Elliot Lake Association for Mentally 
Retarded, 284,374; Elmira and District Association for Community Living, 
1,148,276; Equipe d'hygiene mentale pour francophones de S.D.G., 423,076; 
Espanola and District Association for Community Living, 558,842; Essex County 
Association for Community Living, 5,622,342; Essex, County of, 121 ,021 ; Extend- 
a-Family (Kitchener/Waterloo), 543,364; Extend-a-Family (North York), 142,213; 
Extend-a-Family (Scarborough), 187,160; Extend-a-Family (Toronto), 133,204; 
Extend-a-Family (Windsor and Essex County), 251,356; Extendicare York, 
111,150; 

Family Counselling and Support Services of Guelph-Wellington, 321,893; Family 
Counselling Centre of Brant Inc., 414,456; Family Services Kent, 119,587; Family 
Services London, 453,225; Family Services of Windsor, 221 ,145; Family Services 
Association of Metropolitan Toronto, 431 ,751 ; Family Services Centre of Sault 
Ste. Marie and District, 183,426; Family Services of Peel, 189,607; Family 
Services Perth-Huron, 630,196; Fort Frances and District Association for 
Community Living, 1,865,717; Forward House of London, 870,982; Friends of 
I'Arche, 372,501 ; 

Gananoque Association for Community Living, 203,594; George Jeffrey Children's 
Treatment Centre, 152,845; Georgina Association for Community Living, 
1 ,660,766; Geraldton and District Association for Community Living, 1 ,474,224; 
Geraldton, Town of, 170,587; Glengarry Association for Community Living, 
504,780; Golfview Homes, 133,260; Great War Memorial Hospital, 650,381; 
Grimsby/Lincoln and District Association for Community Living Inc., 2,255,008; 
Groupe action pour I'enfant, la famille et la communaute de Prescott-Russell, 
719,175; Guelph Community Health Centre, 175,316; Guelph and District 



66 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Extend-a-Family Association, 221,853; Guelph Wellington Association for 
Community Living, 4,594,928; 

H.A.R.C. Inc., 266,893; Haldimand Association for Mentally Retarded, 833,690; 
Haliburton District Association for Mentally Retarded, 482,217; Halton, Regional 
Municipality of, 197,065; Hamilton Association for Community Living, 3,478,430; 
Harmony Centre Skills Unlimited Workshop, 421,163; Hatts Off Specialized 
Services, 508,106; Hearst and District Association for the Mentally Handicapped, 
328,149; Holloway House, 116,523; Home Again Residential Programs for the 
Handicapped, 541 ,572; Hotel Dieu Hospital, 362,040 

Independent Living Residences for Deaf-Blind, 1,175,786; Infant and Family Program 
Inc. Windsor and Essex County, 724,330; Ingersoll Support Services, 161,076; 
Integrative Housing Inc., 754,037; Iroquois Falls Association for Community 
Living, 398,342; 

J.D. Griffin Adolescent Centre, 1,692,206; Jewish Family and Child Service of 
Metrpohtan Toronto, 1 1 1 ,334; 

K.C. MacLure Habilitation Centre, 326,595; Kapuskasing Association for Community 
Living, 797,808; Kenora Association for Community Living, 3,659,953; Kerry's 
Place, 1,483,540; Kingston Community Counselling Centre, 112,625; Kingston 
and District Association for Community Living, 4,120,173; Kirkland Lake and 
District Association for the Developmentally Handicapped, 1,234,441; Kitchener- 
Waterloo Counselling Services Inc., 165,412; Kitchener-Waterloo Habilitation 
Services, 4,280,749; 

Lakehead Association for Community Living, 6,691,936; Lakehead Regional Family 
Centre, 528,506; Lakehead Social Planning Council, 224,053; Lake Ridge 
Community Support Services, 705,556; Lake of the Woods Child Development 
Centre, 272,097; Lambton County Association for the Mentally Handicapped. 
3,622,831; Lanark, County of, 382,704; Lansdowne Children's Centre, 913,436; 
Laurentian Hospital, 556,414; Leads Employment Services London Inc., 650,471 ; 
Leeds, Grenville and Lanark District Health Unit, 334,618; Lennox and Addington 
Association for Community Living, 319,669; Lennox and Addington Family and 
Children's Services, 139,205; Limestone Family Support Group Inc., 109,744; 
Lindsay and District Association for Community Living, 2,258,976; Lions Home for 
Deaf Children, 321,888; Listowel and District Association for Community Living. 
481 ,850; Lutheran Community Care Centre of Thunder Bay, 71 5,342; 

Macintosh Children's Residence, 240,611; Madawaska Valley Association for 
Community Living, 726,540; Madoc C.O.P.E. Corp., 265,292; Mainstream- 
Unsheltered Workshop Inc., 128,490; Mallorytown Residence Inc., 430.863; 
Manitoulin and District Association for Community Living, 329,743; Mattawa and 
District Association for Community Living, 254,385; Meaford-Beaver Valley 
Community Support Services, 758,959; Med-Care Partnership, 166,066; Meta 
Centre for the Developmentally Handicapped, 997,121; Metropolitan Toronto 
Association for Community Living, 12,969,098; Mississauga Hospital. 495,263; 
Mitchell Homes, 157,678; Moosonee Moose Factory Association for Community 
Living, 230,919; Muki Baum Association for Rehabilitation of Multi-Handicapped 
Inc., 2,557,872; 

Network North, 1 ,345,319; New Beginnings Homes for Developmentally Handicapped 
of Metropolitan Toronto, 199,998; New Frontiers Support Services. London- 
Middlesex, 902,643; Newmarket and District Association for Community Living. 
1,815,461; Niagara Family and Children's Services, 219,720; Niagara Peninsula 
Crippled Children's Society, 200.400; Niagara. Regional Municipality of. 346.262; 



PUBLIC ACCOUNTS, 1993-94 67 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Niagara Training and Employment Agency Inc., 656,586; Nipigon-Red Rock 
Association for Mentally Retarded, 435,389; Norfolk Association for Community 
Living, 3,399,950; North Bay and District Association for Community Living, 
2,925,800; Northern College of Applied Arts and Technology, 890,054; North 
Grenville Association for Community Living, 1 ,084,492; North Halton Association 
for the Developmental^ Handicapped, 1,399,756; North Hastings Community 
Integration Association, 490,504; North of Superior Association for Community 
Living, 212,447; Northumberland Family Respite Services Inc., 228,962; North 
Wentworth Association for Mentally Retarded, 408,488; 

Oakdale Child and Family Services Ltd., 1,027,680; Oaklands Regional Centre, 
498,729; Oakville Children's Home Ltd., 388,884; Ongwanada Hospital, 
8,139,805; Orillia Association for the Handicapped, 1,677,679; Oshawa and 
District Association for Children, 5,953,223; Oshawa General Hospital, 135,281; 
Ottawa-Carleton Life Skills Inc., 2,957,974; Ottawa and District Association for 
Mentally Retarded, 4,117,173; Ottawa Rotary Home, 465,397; Ottawa Valley 
Autistic Home, 1 ,030,274; 

Para-Med Health Services, 359,808; Parent Program In Early Language Intervention, 
194,200; Parents for Community Living Kitchener-Waterloo Inc., 194,530; 
Parents Helping Parents Association, 291,863; Parry Sound, District of, 133,912; 
Parry Sound Child and Family Centre, 1,052,889; Participation Lodge-Grey/ 
Bruce, 275,306; Participation House Project (Durham Region) Inc., 1,176,575; 
Patricia Centre for Children and Youth, 645,559; Peat Marwick Thome, 149,823; 
Peel, Regional Municipality of, 267,884; Pembroke and District Association for 
Community Living, 2,342,106; Peterborough City and County of Peterborough, 
171 ,120; Peterborough and District Association for Community Living, 1 ,862,534; 
Peterborough Hearing Handicapped Group Home Society, 386,992; Phoenix 1 , 
287,490; Pioneer Youth Services Ltd., 499,638; Plainfield Children's Home, 
1,010,886; Port Colborne Association for Community Living, 1,166,890; Port 
Hope/Cobourg and District Association for Community Living, 877,831 ; Powers 
Foster Homes, 145,633; Prescott and Russell Association for Community Living, 
1 ,395,803; Prince Edward Association for Community Living, 604,884; 

Quad County Association for Mentally Retarded, 916,412; Queen's University, 
1 ,160,327; Quinte Vocational Support Services, 416,070; 

Reena Foundation, 4,010,515; Religious Hospitallers of St. Joseph of the Hotel Dieu, 
214,578; Renfrew County and District Health Unit, 476,153; Royal Victoria 
Hospital of Barrie, 217,380; Rygiel Home, 924,420; 

St. Catharines Mainstream Non-Profit Housing Project, 144,880; St. Catharines 
Association for Community Living, 3,133,410; St. Francis Advocates Sarnia (Inc.), 
525,908; St. Lawrence College of Applied Arts and Technology, 232,296; St. 
Mary's District Association for Community Living, 1,006,443; St. Stephen's 
Residence of Ottawa, 216,140; St. Thomas/Elgin Association for Community 
Living, 4,412,982; Salvation Army, Canada East, 164,830; Sarnia and District 
Association for Community Living, 2,097,171; Sarnia and District Children's 
Treatment Centre, 120,491; Sault College of Applied Arts and Technology, 
183,466; Sault Ste. Marie General Hospital, 132,728; Sault Ste. Marie District 
Association for Mentally Retarded, 2,360,350; Services communautaires de 
Prescott-Russell, 235,766; Simcoe Habilitation Services Inc., 270,759; Sioux 
Lookout-Hudson Association for Community Living, 1,120,797; Social Service 
Bureau Samia/Lambton Inc., 330,606; Somerset West Community Health Centre, 
729,125; South-East Grey Support Services, 1,013,162; South Muskoka 
Memorial Hospital, 141,193; South Muskoka Association for Community Living, 
1,975,451; Special Care People Ltd., 231,203; Stewart Homes Inc., 1,011,340; 



68 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Stormont, Dundas and Glengarry Developmental Services Centre, 1,458,268; 
Stratford and District Association for Mentally Retarded, 1 ,888,515; Strathroy and 
Area Association for Community Living, 2,254,434; Sudbury and District 
Association for Community Living, 3,520,877; Sudbury Community Service 
Centre, 1,433,450; Sunbeam Residential Development Centre, 1,660,973; Surex 
Community Services, 782,330; Surrey Place Centre, 9,005,300; 

Tayside Community Residential and Support Options, 369,633; Tillsonburg and 
District Association for Community Living, 2,056,925; Total Communication 
Environment Inc., 397,227; Treatment Centre of Waterloo Region, 133,724; 
Trenton and District Association for Community Living, 455,257; Trent University, 
498,597; Tri-County Adult Protective Services, 338,348; Tri-County Mennonite 
Homes, 321 ,140; Tri-Town Association for Community Living, 739,544; 

University of Western Ontario, 307,017; 

Valley Association for Community Living, 1,050,850; Vita Community Living Services 
of Toronto Inc., 1 ,452,738; Victorian Order of Nurses, 246,518; 

Walkerton District Community Support Services, 1,270,085; Wallaceburg and 
Sydenham District Association for Community Living, 1,504,717; Waterloo, 
Regional Municipality of, 397,569; Welland and District Association for 
Community Living, 1,069,113; West Nipissing Association for Community Living, 
1,250,183; West Parry Sound Association for Community Living, 783,337; 
Wesway Inc., 1,313,818; Windsor Community Living Support Services, 
4,702,613; Windsor Western Hospital Centre Inc., 112,183; Wingham and District 
Association for Community Living, 972,138; Woodgreen Community Centre, 
170,756; Woodstock and District Developmental Services, 3,614,274; 

Y's Owl Manufacturing Co-Op Inc., 1,145,580; Y.M.C.A. of Canada, 111,000; Y.M./ 
Y.W.C.A. Woodstock, 206,113; Y.W.C.A. of Canada, 824,133; York Central 
Hospital Association, 733,867; York Community Services, 166,933; York, 
Regional Municipality of, 652,935; York South Association for Community Living, 
1,894,782; York Support Services Network, 1,212,841; Accounts under 
$109,000—19,170,600. 

Payment in Lieu of Municipal Taxes ($392,925): 
Accounts under $109,000— 329,925. 

Less: Recoveries from Other Ministries ($180,880): 
Accounts under $109,000—180,880. 

Capital Fund ($77,769,327): 

Acquisition/Construction of Physical Assets ($4,867,777): 

Management Board Secretariat, 2,746,087; Ross-Clair Contractors, 755,321; 
Accounts under $109,000—1 ,366,369. 

Transfer Payments— Capital Grants ($72,901 ,550): 
Adults' Social Services ($10,289,845): 

Canadian National Institute for the Blind, 200,000; Covenant House Toronto. 
304,000; Haldimand-Norfolk Women's Shelter, 855,919; Housing for Youth In 
City of York, 1,656,000; Kenora Family Resource Centre, 360,000; 
Metropolitan Toronto, Municipality of, 164,335; Ministry of Northern 
Development and Mines, 593,000; Muskoka Women's Advocacy Group, 
286,083; North York Emergency Home for Youth, 2,142,220; Nova Vita 
Women's Shelter Inc., 301,872; Ottawa-Carleton, Regional Municipality of. 
400,000; Perth County Transition Home for Women Inc., 740.000: Second 



PUBLIC ACCOUNTS, 1993-94 69 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Base Youth Shelter, 316,847; Survival Through Friendship House of Huron 
County Inc., 884,519; Women In Crisis Northumberland County, 261,012; 
Accounts under $109,000—824,038. 

Children's Services ($50,137,714): 

ABC Day Nursery of Windsor, 590,075; Adolescents Family Support Services of 
Niagara, 537,625; Alderville First Nations, 550,000; Andrew Fleck Child Care 
Services Child Care Centre, 605,371; Atikokan Non-Profit Day Care 
Corporation, 305,000; 

Barrie and District Association for People with Special Needs, 224,000; Bearskin 
Lake Band, 209,200; Bobcaygeon Nursery School and Day Care Centre 
Corporation, 179,085; La Boite a Soleil Co-op Inc., 402,417; 

Caring for Kids Inc., 176,900; Carleton Place, Town of, 162,759; Carleton Roman 
Catholic Child Care Corporation, 135,000; Carleton University, 774,700; 
C.A.S. of: Huron, County of, 218,758; London and Middlesex, 1,000,000; 
Metropolitan Toronto, 211,092; Nipissing, District of, 300,000; Ottawa- 
Carleton, 2,966,960; Catholic C.A.S. of Metro Toronto, 1 ,826,771 ; Centennial 
College of Applied Arts and Technology, 150,000; Centered On Children, 
279,300; Centre de ressources familiales de I'Estrie, 195,000; Centre 
Prescolaire Aladin, 210,000; Chapleau Child Care Centre de garde d'enfants, 
190,500; Children's Resources On Wheels Inc., 120,000; Community 
Adolescent Network of Hamilton, 346,358; 

Delta Chi Beta Early Childhood Centre (Windsor) Inc., 500,000; Division Road 
Pre-School (Kingsville) Inc., 430,000; Dutton Co-Op Child Care Centre Inc., 
137,620; 

Eastern Ontario Young Offenders Services, 1,620,454; Edu Care Board Inc., 
186,975; 

Family Day Care Services, 168,438; Family Space Quinte Inc., 271,800; First 
Stage Child Care Centre, 130,000; 

Garderie Bouton d'Or Timiskaming, 602,000; Generations Day Care Inc., 
570,000; George Brown College of Applied Arts and Technology, 1 ,000,000; 
Gloucester Family Day Care, 157,525; Golden Lake First Nation Day Care 
Centre, 199,000; Growing Concern Co-Op Inc., 500,000; 

Hawthorne Meadows Nursery School Inc., 600,607; Hucklebug Preschool Inc., 
281,300; 

Kennedy House Youth Services Inc., 818,000; Ketcha Star (Eganville) Day Care, 
524,500; Kids' Campus Child Care Centre, 166,525; 

Lakehead University, 200,000; Lakeview Community Day Care Co-Operative 
Corp., 350,000; Linda Lowe Daycare Centre, 120,800; London Bridge Child 
Care Services Inc., 1,789,580; Longlac #58 Indian Band, 500,000; 

Mahmowenchike Family Services Inc., 250,000; Metropolitan Toronto, 
Municipality of, 920,000; Mississaugas of New Credit First Nation, 660,000; 
Mohawk College of Applied Arts and Technology, 149,700; Montessori 
School of Cambridge Inc. Day Care Centre, 169,294; 



70 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

New Horizons Child Care Centre, 408,875; Niagara College of Applied Arts and 
Technology. 146,000; Niagara Family and Children's Services, 1,359,961; 
Nova Children's Centre Inc., 1 79.000; 

Ojibway of Pic River First Nation, 536,000; Ottawa-Carleton, Regional 
Municipality of. 530,493; Overbrook Kindergarten Child Care Inc., 375,330, 

Pat Schulz Child Care Centre, 350,000; Peel Lunch and After School Program, 
1 19.506; Perry House Child Care Services. 21 1 ,675; Plains Road Child Care 
Inc., 140,300; 

Raggedy Ann Day Care Centre Co-Operative Inc., 117,888; 

Sagamok Anishnawbek, 420,000; St. John's School, 170,000; St. Lawrence Co- 
Op Day Care Inc., 150,000; St. Lawrence Youth Association, 1,150,000; 
Scarborough Board of Education , 425,000; Seneca College of Applied Arts 
and Technology, 820,000; Services de Garde de Rayside-Balfour-Gardene 
Manoir des Petits, 172,500; Small Miracles Child Development Centre Inc., 
181,900; 

Thistleoaks Child Care Centre, 550,000; Toronto Board of Education, 375,000; 
Trent University, 219,500; 

Umbrella Central Day Care Services, 139,600; 

Victoria Graduate Child Care Centre Inc., 286,000; 

Wabaseemoong Community Care Initiative of Weechi-lt-Te-Win Family Services 
Inc., 300,000; Wabaseemoong Independent Nation, 365,000; Walpole Island 
First Nation, 115,000; Waterloo, Regional Municipality of, 211,552; 
Wauzhushk-Onigum First Nation, 500,000; Weeza's Wee Ones Daycare Inc., 
116,555; West Nipissing Child Care Corp., 1,000,000; Whitefish Bay Band 
#32A, 133,424; Windsor Western Hospital Centre Inc., 200.000; Windy 
Woods Co-Op Home Inc., 300,000; 

Y.M.C.A. of Canada, 792,477; Y.M./Y.W.C.A. of Guelph, 637,475; York 
Professional Day Care Inc., 528,250; Youville Centre, 132,400; Accounts 
under $109,000—8,430,063; 

Developmental Services ($12,473,991): 

Atikokan and District Association for the Mentally Retarded, 190,000; Brampton 
Caledon Community Living, 204,000; Brantford and District Association for 
Community Living, 602,564; Brantwood Residence Development Centre. 
122,496; Cambridge Association for the Mentally Handicapped. 258.430; 
Centre for the Developmentally Challenged of Thunder Bay and District. 
698,803; Christian Horizons Inc., 1,489,614; Cochrane Temiskaming 
Resource Centre, 251,900; Community Living Huronia, 1,400.000; Espanola 
and District Association for Community Living, 253.121; Fort Frances and 
District Association for Community Living, 300,000; Geraldton and District 
Association for Community Living, 325,000; Grimsby-Lincoln and District 
Association for Community Living Inc., 124,541; Guelph-Wellington 
Association for Community Living, 402,549; Lakehead Association for 
Community Living, 489,242; Lambton County Association for the Mentally 
Handicapped, 132,398; Meta Centre for the Developmentally Handicapped. 
306,596; Metropolitan Toronto Association for Community Living. 147,426; 
Norfolk Association for Community Living, 191,836; North Wentworth 
Association for Mentally Retarded, 136.785; Participation House. 350.000; 



PUBLIC ACCOUNTS, 1993-94 71 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Concluded 

Port Colborne Association for Community Living, 130,561; St. Catharines 
Association for Community Living, 172,071; Sarnia and District Association 
for Community Living, 132,280; Sioux Lookout — Hudson Association for 
Community Living, 336,783; Vita Community Living Services of Toronto Inc., 
112,829; Wallaceburg and Sydenham District Association for Community 
Living, 208,500; Windsor Community Living Support Services, 127,012; York 
South Association for Community Living, 331,604; Accounts under 
$109,000—2,545,050. 

Total Other Payments 8,649,295,899 

Statutory ($39,735) 

Minister's Salary ($30,357) 

Hon. Tony Silipo April 1, 1993 to March 31, 1994 30,357 

Parliamentary Assistant's Salary ($9,378) 

Randy Hope April 1 , 1 993 to March 31, 1994 9,378 



Summary of Expenditure 

Voted 

Salaries and Wages 408,554,094 

Employee Benefits 102,975,923 

Travelling Expenses 6,021 ,157 

Other Payments 8,649,295,899 

9,166,847,073 
Statutory 39,735 

Total Expenditure, Ministry of Community and Social Services $9,166,886,808 



PUBLIC ACCOUNTS, 1993-94 73 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 

Hon. Marilyn Churley, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($84,602,468) 

Temporary Help Services ($4,104,365): 

Goodwill Industries of Toronto, 2,209,613; Management Board of Cabinet, 1,372,270; Manpower 
Temporary Services, 228,369; The People Bank, 180,175; Accounts under $44,000— 
113,938. 

Payments to Other Ministries ($1 ,568,095): 

Attorney General, 75,746; Finance, 141,770; Legislative Assembly, 51,052; Solicitor General and 
Correctional Services, 781 ,834; Accounts under $44,000—517,693. 

Less: Recoveries from Other Ministries ($1 ,186,787): 

Education and Training, 66,953; Management Board of Cabinet, 160,684; Ontario Native Affairs 
Secretariat, 190,000; Accounts under $44,000—769,150. 

Employee Benefits ($19,988,135) 

Payments for: Canada Pension Plan, 1,428,952; Dental Plan, 838,230; Employer Health Tax, 
1,709,251; Group Life Insurance, 198,772; Long Term Income Protection, 1,010,303; Public 
Service Pension Fund, 5,809,932; Supplementary Health and Hospital Plan, 901,215; 
Unemployment Insurance, 2,664,114; Unfunded Liability — Public Service Pension Fund, 
2,572,715. 

Other Benefits: Attendance Gratuities, 429,225; Death Benefits, 13,686; Early Retirement Incentive, 
171,300; Maternity Leave Allowances, 366,703; Severance Pay, 1,484,636; Accounts under 
$44,000—29,376. 

Workers' Compensation Board, 251 ,042. 

Payments to Other Ministries ($442,091): 

Solicitor General and Correctional Services, 159,820; Accounts under $44,000—282,271 . 

Less: Recoveries from Other Ministries ($333,408): 
Accounts under $44,000—333,408. 

Travelling Expenses ($2,350,614) 

Hon. M. Churley, 6,370; J. Wolfson, 5,752; D. Aird, 9,914; D. Alfieri, 27,845; F.P. Amo, 8,777; W.P. 
Antonacci, 8,898; D. Barrette, 9,234; G.J. Bold, 11,549; T. Bolton, 9,702; G. Cahill, 14,906; J.D. 
Carson, 14,682; A. Caughey, 23,459; J.E. Cox, 11,361; R.E. Croteau, 10,565; J. Deslaunais, 
10,086; P.W. Dyson, 10,441; T. Easton, 8,447; L Ferguson, 8,021; G. Fotia, 21,748; S. Friedrich, 
10,389; L Geisel, 10,012; W.E. Giles, 9,307; C. Gray, 8,707; R. Grubb, 11,418; M.J. Gurevsky, 
8,451; M. Halfacree, 8,029; D. Hanrath, 18,185; W. Hicks, 12,326; E.M. Huitema, 15,040; E.J. 
Kelly, 16,638; M. Lalonde, 25,108; W.H. Lawrence, 17,741; G. LeClair, 9,592; K. Liblik, 10,301; T. 
Macrae, 8,372; A. Makings, 10,002; W.R. McDonnell, 9,867; R.D. McGee, 18,033; I. McHutchion, 
11,209; N. McKnight, 8,808; D. McLellan, 10,714; R. Minler, 10,866; A.J. Oefele, 14,030; S. Oliver, 
14,101; J. Pahapill, 10,122; W. Pennington, 13,091; H. Puyda, 9,429; J. Rabeau, 24,247; W.N. 
Robertson, 9,847; B. Ross, 12,175; T.A. Scott, 8,281 ; M. Selway, 9,640; M.F. Sharland, 10,667; T. 



74 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

Sharp, 20,848. T.E Sibley, 9.921; D.W. Skeldingi, 8.920; PL. Smith, 9,764; R.W. Smith, 9,936; 
T.G. Smith, 8.708. L. Spencer. 8.401 ; T. Stone, 9.876; R Tetreault, 8,046; J. Thatcher, 9,447; B.A. 
Thorne, 9.153; A Uppal. 21,317; R. Viola. 16.519, J. Wallage, 10,019, J Walter. 11,551, F 
William. 9,162. C.E. Wood. 13.056; H.S. Wright, 1 1 ,896; Accounts under $8,000—1 .497,572. 

Other Payments ($68,375,872) 

Materials, Supplies, etc. ($29,81 1 ,880): 

J.H. Aitken, 53,082; Allseating Corp.. 71,740; Anderson Consulting, 353,080; Association of 
Racing Commissioners International Inc., 50,674; Azon Canada Inc., 324,172; Babbco Office 
Services Ltd.. 52,506; Bell Canada, 534,850; Bell and Howell Ltd., 820.900; Black and 
McDonald Ltd., 124,405; Business Data Services Ltd., 86,503; Callpro, 137,451 ; Canada Post 
Corp., 1,109,280; Canadian Bank Note Company Ltd., 108,881; Canadian Foundation on 
Compulsive Gambling (Ontario), 75,000; Canadian Trotting Association, 180,507; Cole 
Business Furniture, 88,962; Compugen Systems Ltd., 1,043,027; Coopers and Lybrand Ltd., 
215,481; Dale Intermediaries Ltd., 58,588; Data Business Forms, 829,630; Data Repro Com 
Ltd., 72,807; Davies Ward and Beck, 309,951; Directions in Design, 97,606; Dun and 
Bradstreet Software, 63,799; Elkind, Lipton and Jacobs. 97,622; Enterdata, 118,606; Ernst 
and Young, 53,372; First Forms Inc., 50,685; First Nevada Group Inc., 57,431 ; G. Fougere and 
Associates Inc., 76,020; GE Capital Canada Leasing Inc. (formerly Triathlon Vehicle Leasing), 
490,033; Gordon J. Homer Inc., 70,533; Grand and Toy Ltd., 63,479; Hewlett Packard 
(Canada) Ltd., 1,003,185; Hong Kong Bank of Canada, 239,725; IBM Canada Ltd., 466,682; 
ITC Systems, 522,613; Innova Envelope, 125,231; Inter-City Papers Ltd., 69,684; Information 
Systems Management Corp., 141,609; Knoll North America Corp., 133,516; Kodak Canada 
Inc.. 96.536; Konica Business Machines, 92,367; Lancaster Datamark, 81,149; Liquor Control 
Board of Ontario, 383,981; Lynden Veterinary Services, 60,263; Media Buying Services Ltd., 
96,184; Microfilm Equipment Services Ltd., 191,211; Professor John R. Mills, 51,609; Milner 
Graphics, 122,190; Ministries: Attorney General, 2,999,478; Education and Training 153,196; 
Finance, 209,771; Management Board of Cabinet, 5,211,610; Solicitor General and 
Correctional Services, 589,051; Mohawk Data Sciences, 56,675; Motorola Computer 
Systems, 52,651; NCR Canada Ltd., 57,139; Oldfield Ltd., 150,772; Olivetti Canada Ltd.. 
62,387; Pitney Bowes of Canada Ltd., 1 10,51 1 ; Price Waterhouse, 135,298; Purolator Courier 
Ltd., 230,531 ; Reed Stenhouse Ltd., 47,728; St. Clair College of Applied Arts and Technology. 
50.439; Savin Canada Inc., 170,507; Scan Optics Canada Ltd., 70,011; Scott Capital Group 
Inc., 787,089; Shel/Don Reproduction Centre, 54,221; Somerville National Leasing and 
Rentals Ltd., 144,560; Supreme Printing, 46,287; Swansea Computer Specialists, 223.829; 
Tektronix Canada Inc., 75,576; Telecom Computer Products, 53,103; Thunder Bay 
Telephone, 335,560; Tory Tory Deslauriers and Binnington, 178,558; Triex Computer 
Solutions, 459,729; Visual Systems Development, 76,148; Windsor, City of, 292,828; Xerox 
Canada Inc., 638,234; 3M Canada Inc., 69,175; 882759 Ontario Ltd., 110,599; Accounts under 
$44,000—4,223,629. 

Less: Recoveries from Other Ministries ($133,398): 
Accounts under $44,000—133,398. 

Grants, Subsidies, etc. ($28,563,992): 

Barne Raceway Holdings Ltd., 329,410; Dresden Agricultural Society, 110,343; Equine Research. 
215,500; Flamboro Downs Holdings Ltd., 853,146; Hiawatha Horse Park, 225.330; Kawartha 
Downs Ltd., 177,054; Kingston Park Raceway Ltd., 131,583; Ontario Harness Horse 
Association, 158,646; Ontario Jockey Club. 13,884,745; Orangeville Racing Association (Ont) 
Inc., 197,131; Rideau Carleton Raceway, 450,145; Standardbred Improvement Program 
(Ontario Sires Stakes and Trillium), 5,363.672; Standardbred Publicity and Promotion 
Program, 380,000; Sudbury Downs Holdings Ltd., 132,796; Thoroughbred Improvement 
Program. 3,520,983; Western Fair Association, 559,948; Windsor Raceway Inc.. 1.200.479; 
Woolwich Agricultural Society, 231 ,1 22; Accounts under $109,000—441 .959. 



PUBLIC ACCOUNTS, 1993-94 75 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Concluded 

Other Transactions ($10,000,000): 

Teranet Land Information Services Inc., 10,000,000. 

Total Other Payments 68,375,872 

Statutory ($39,735) 

Minister's Salary ($30,357) 

Hon. Marilyn Churley April 1 , 1993 to March 31 , 1994 30,357 

Parliamentary Assistant's Salary ($9,378) 

Noel Duignan April 1 , 1993 to March 31 , 1994 9,378 

Summary of Expenditure 

Voted 

Salaries and Wages 84,602,468 

Employee Benefits 19,988,135 

Travelling Expenses 2,350,614 

Other Payments 68,375,872 

175,317,089 
Statutory 39,735 

Total Expenditure, Ministry of Consumer and Commercial Relations $175,356,824 



PUBLIC ACCOUNTS, 1993-94 77 



MINISTRY OF CULTURE, TOURISM AND RECREATION 

Hon. Anne Swarbrick, Minister 
Hon. Shirley Coppen, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($52,685,363) 

Temporary Help Services ($157,150): 
Accounts under $44,000—1 57,1 50. 

Payments to Other Ministries ($595,567): 
Management Board Secretariat, 595,567. 

Less: Recoveries from Other Ministries ($374,022): 

Finance, 78,666; Management Board Secretariat, 261 ,166; Accounts under $44,000—34,190. 

Employee Benefits ($13,343,576) 

Payments for: Canada Pension Plan, 813,320; Dental Plan, 406,681; Employer Health Tax, 962,867; 
Group Life Insurance, 98,315; Long Term Income Protection, 461,261; Public Service Pension 
Fund, 4,204,614; Supplementary Health and Hospital Plan, 428,336; Unemployment Insurance, 
1 ,531 ,042; Unfunded Liability— Public Service Pension Fund, 1 ,463,973. 

Other Benefits: Attendance Gratuities, 70,838; Death Benefits, 13,033; Early Retirement Incentive, 
206,758; Maternity Leave Allowances, 196,483; Severance Pay, 2,180,763. 

Workers' Compensation Board, 192,979. 

Payments to Other Ministries ($260,629): 
Accounts under $44,000— 260,629. 

Less: Recoveries from Other Ministries ($148,316): 

Citizenship, 56,41 1 ; Accounts under $44,000—91 ,905. 

Travelling Expenses ($1,21 7,721) 

Hon. Anne Swarbrick, 4,525; Hon. Shirley Coppen, 4,958; G. Dadamo, 736; D. Waters, 13,197; Dr. 
E.M. Todres, 11,338; D.L. Baker, 11,784; M. Blais, 14,389; S. Buonocore, 15,010; D.R. Clarke, 
12,210; B. Clubb, 9,644; J. Cole, 11,787; S.C. Courtney, 10,385; J.M. Cruickshank, 12,990; M. 
Furlong, 10,988; H. Gray, 14,806; E. Halfpenny, 10,371; V. Kameda, 12,542; L Kaplan, 11,633; C. 
Lee, 11,460; J. Legal, 16,299; D. Low, 8,003; M. McLaughlin, 10,021; R. Merwin, 10,223; S. 
Nandkeolyar, 8,521; T. Rankin, 31,667; R.F. Ribout, 15,248; D. Ross, 15,098; J. Ruby, 8,841; M. 
Ruby, 12,794; J. Shuttleworth, 8,645; D. Vanwagoner, 8,053; Z. Waliji, 12,425; R. Zizman, 24,557; 
Accounts under $8,000—925,680. 

Less: Recoveries from Other Ministries ($103,107): 

Economic Development and Trade, 84,868; Finance, 12,425; Accounts under $8,000—5,814. 



78 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF CULTURE, TOURISM AND RECREATION — Continued 

Other Payments ($382,155,197) 

Materials. Supplies, etc. ($41 .539,279): 

ABCO Office Installations. 85,700; Acorn Partners, 49.760; Alltour Marketing Support Services 
Ltd.. 818,968, Ascot Uniforms and Regalia Ltd.. 62.528; Bahn Corporation, 63,049; Bell 
Canada, 1.198.075; Berrot Consulting Inc., 165.783; Blizzard Courier Service. 148.908; 
Brucbacher Systems Inc., 136,520; Bruce Grant Construction, 44.834; Burns International 
Security Services. 61 ,062; Canada Market Research Ltd., 126.600; Canada Post Corporation, 
395,911; Canadian Pacific Express and Transport Ltd., 70,285, Canadian Tourism Research 
Institute, 55.000, Coaching Association of Canada, 170.193; Corrweb Litho Inc.. 180.073; 
Creative Stock Photography Agency Ltd., 160,201; Dale Intermediaries Ltd., 51,613; Dibblee 
Construction Limited, 78,436; Digital Equipment of Canada Ltd., 349,836; Dyad Systems Inc.. 
129.820; Ed Diver Construction. 74,049; Edgerton Baker Fuels, 113,979; Fred Lobb 
Construction, 65,567; Frontier Consulting, 61,311; G.B. Catering Limited, 227,449; GM and A 
Advertising Ltd., 544,128; GSA Consulting Group Inc., 152,615; Harbourfront Centre, 83,500; 
Inter-City Papers, 62,357; KPMG Peat Marwick Thorne, 97,922; Kropf Industrial Inc., 51,941; 
LGS Group Inc.. 50.000; Gord Lay-C.P.G.A., 128,246; MFP Technology Services Ltd.. 
1,992,286; Mallon, Hudolin and Associates, 98,786; Manpower Temporary Services, 81,133: 
Maxon Security Services Ltd., 60,246; McLaren Press Limited, 127,655; Media Buying 
Services Limited, 1,945,865; Mediaplus Advertising, 173,665; Mediascan Canada Inc., 
1 16,383; Mental Art and Design, 58,918; Metropolitan Toronto Convention and Visitor Centre, 
65,800; Miller Taylor Associates, 97,669; Ministries: Attorney General, 1,131,724; Economic 
Development and Trade, 454,110; Management Board Secretariat, 6,096,337; Natural 
Resources, 60,386; Solicitor General and Correctional Services, 62,010; Transportation, 
852,475; Moore Data Management Services Division, 49,088; Morrisburg Plumbing Centre, 
82,223; Motels Ontario Associations of Ontario Motels, 114,000; North York. Corporation of 
the City of, 54,755; Ontario Federation of Snowmobile Clubs, 45,573; Ontario Hydro, 291 .961 : 
Penetanguishene Hydro-Electric Commission, 66,255; Pitney Bowes, 86,993; Promanad 
Communications Inc., 526,335; Purolator Courier Ltd., 127,142; RMC Resources 
Management Consultants Ltd., 89,328; SMW Advertising Ltd., 5,385,471 ; St. Joseph Printing, 
368,664; Savin Canada Inc., 109,093; Taplen Construction (1979) Ltd., 288,499; Tenet 
Computer Group Inc., 345,614; Thunder Bay Hydro, 88,240; Toshack Brothers (Prescott) 
Limited, 55,304; Tourism Ontario, 64,998; Triathalon Vehicle Leasing Inc., 75,310; Turf Care- 
RMC Equipment Ltd., 46,432; Unitel Communictations Inc., 129,596; WorldLinx 
Telecommunications Inc. Corp., 1,244,898; Xerox Canada Ltd., 228,123; Y.M.C.A. Canada 
Geneva Park, 50,239; Accounts under $44,000—12,291 ,680. 

Less: Recoveries from Other Ministries/ Agencies ($558,202): 
Citizenship, 483,968; Accounts under $44,000—74,234. 

Grants, Subsidies, etc. ($364,799,351): 

Ajax Public Library Board, 423,394; Alexander Theatre Project of Toronto, 700,000; Algoma 
Kinninabi Travel Association, 175,798; Algoma Sno-Plan Affiliation, 255,000; Almaqum- 
Nipissing Travel Association Inc., 179,416; Art Gallery of Ontario, 14,867,525; Association for 
Native Development in Performing and Visual Arts, 112,323; Association of Community 
Information Centre, 225,000; 

Barrie, City of, 500,000; Barrie Public Library Board, 290,633; Belleville Public Library Board. 
116,155; Blenheim, Town of, 600,000; Blind River. Town of. 111.512; Brampton. City of, 
176,622; Brampton Public Library Board, 556,708; Brantford Parks and Recreation, City of. 
226,678; Brantford Public Library Board, 246,767; Brighton. Town of, 133.542; Bruce County 
Public Library, 308,496; Buckhorn Community Centre Athletic Association. 150,000: 
Burlington, City of, 225,867; Burlington Public Library Board, 369,704; 

CJRT-FM. 1,318,059; Cambridge Public Library and Gallery. 250.296; Canada Publishing 
Corporation. 120,250; Canadian National Institute for the Blind. 217.000; Canoe Ontario. 
255.800; Capitol Theatre and Art Centre Windsor, 2.616.000; Carleton Place Curling Club. 



PUBLIC ACCOUNTS, 1993-94 79 

MINISTRY OF CULTURE, TOURISM AND RECREATION — Continued 

499,000; Carribean Cultural Committee, 157,900; Centre in the Square, 463,000; Chatham 
Public Library Board, 133,940; Chiefs of Ontario, 168,600; Chippewas of the Thames First 
Nation, 185,000; Club Voyageur Club, 125,820; Cobourg, Town of, 516,756; Cochrane 
Timiskaming Travel Association, 120,000; Community Information Centre of Metro Toronto, 
160,904; Cornwall Public Library, 152,305; Cornwall, Township of, 601,507; Corporation of 
Massey Hall and Roy Thompson Hall, 265,000; 

Diocese of London, 185,000; Dryden Public Library Board, 222,363; Dufferin, County of, 151,507; 
Dundas Public Library Board, 124,632; 

East York Public Library, 342,186; Eastern Ontario Development Corporation, 1,060,493; Eastern 
Ontario Travel Association, 286,283; Elgin County Library Board, 201,592; Ernestown, 
Township of, 335,300; Essex County Public Library Board, 375,631 ; Essex, Town of, 135,299; 
Etobicoke Public Library Board, 933,356; 

Famous People Players, 124,196; Federation of Broomball Association, 126,394; Festival Country, 
167,000; Field Hockey Ontario, 166,500; Flectcher's Field Ltd., 225,000; Football Ontario, 
148,757; Frontenac County Library Board, 296,778; 

Gananoque, Town of, 395,952; Georgian Bay 94 Marine Heritage Festival, 150,000; Gloucester 
Public Library Board, 483,164; Gravenhurst, Town of, 1,383,282; Guelph, City of, 344,353; 
Guelph Public Library Board, 263,218; 

Haliburton County Library, 193,371; Hamilton, City of, 294,238; Hamilton Public Library Board, 
1,050,170; Hamilton-Wentworth, Region of, 116,663; Hockey Development Centre of Ontario, 
642,485; Huntsville, Town of, 137,865; Huron County Library Board, 240,665; Huron Country 
Playhouse, 576,066; Huronia Tourism Association, 136,61 1 ; 

Indian Art-I-Crafts of Ontario, 159,300; 

James Bay Frontier Travel Association, 180,306; Jewish Community Centre of Toronto, 255,978; 
Judo Ontario, 126,167; 

Kenora, Town of, 124,868; Kent County Library Board, 253,806; Key Porter Books Limited, 
110,726; Kincardine, Town of, 288,352; Kingston Public Library Board, 213,977; Kitchener 
Public Library Board, 500,738; 

Lambton County Library Board, 511,776; Lanark, Village of, 185,846; Lansdowne House First 
Nation, 300,000; Leamington, Town of, 164,000; Lennox and Addington, County of, 178,100; 
Lennox and Addington County Library, 152,094; London, City of, 3,188,257; London Public 
Library Board, 1,001,761; London P.U.C. Recreation Department, 215,834; Loughborough, 
Township of, 219,850; 

Markham Public Library Board, 341,658; Mattawa, Town of, 338,979; McClelland and Stewart Inc., 
115,401; McMichael Canadian Art Collection, 4,099,614; Metro Toronto Convention and 
Visitors Association, 186,018; Metropolitan Toronto Reference Library, 1,950,710; 
Metropolitan Toronto and Region Conservation Authority, 264,301 ; Middlesex County Library 
Board, 185,736; Milton, Town of, 263,835; Milverton, Village of, 745,000; Mississauga Public 
Library Board, 1,095,826; Mocreebec Housing Association, 500,000; Mohawk Council of 
Akwesasne, 1,011,000; Multicultural History Society Ontario, 688,812; Mushkegowuk Tribal 
Council, 200,000; Muskoka Snowmobile Region, 290,000; 

NWO Snowmobile Trails Association, 967,875; National Ballet of Canada, 182,968; National Ballet 
School, 837,778; National Near North Trails Association, 519,500; Nepean, City of, 405,685; 
Nepean Public Library Board, 291 167; Newcastle Public Library Board, 120,257; Niagara, 
City of, 351,543; Niagara Falls Public Library Board, 300,548; Niagara Parks Commission, 
580,495; Niagara-on-the-Lake, Town of, 205,266; Norfolk, Township of, 140,000; North Bay, 



80 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF CULTURE, TOURISM AND RECREATION — Continued 

City of, 170.487; North Bay Public Library Board, 175,454, North of Superior Travel 
Association. 171,352; North York Public Library Board, 1,766,766; Northern Ontario 
Development Corporation, 242.01 1 ; Northumberland County Public Library Board, 145,213; 

Oakville Public Library. 284,734; Older Adult Centres Association of Ontario, 129,000; Ontario 
Amateur Basketball Association, 192.700; Ontario Amateur Wrestling Association, 200,607; 
Ontario Arts Council, 43,086.580; Ontario Association of Sports Science, 110,999; Ontario 
Badminton Association, 137,229; Ontario Baseball Association, 136,500; Ontario Choral 
Federation, 147,068; Ontario Council of Shooters, 151,063; Ontario Crafts Council, 163,645; 
Ontario Curling Association, 141,013; Ontario Cycling Association, 128,950; Ontario 
Development Corporation. 1,660,469; Ontario Equestrian Federation, 267,500; Ontario 
Federation of School Athletics, 130,000; Ontario Federation of Symphony Orchestras, 
1 12.780; Ontario Figure Skating Association, 339,904; Ontario Film Development Corporation, 
26,033,336; Ontario 5 Pin Bowlers Association, 245,639; Ontario Gymnastic Federation, 
404,869; Ontario Heritage Foundation, 2,326,435; Ontario Historical Society, 368,1 14; Ontario 
Lacrosse Association, 202,361 ; Ontario Library Association, 1 16,521 ; Ontario Library Service- 
North, 3,783,569; Ontario Museum Association, 179,777; Ontario Physical and Health 
Education Association, 120,000; Ontario Place Corporation, 5,717,800; Ontario Ringette 
Association, 137,500; Ontario Rowing Association, 132,869; Ontario Sailing Association, 
305,975; Ontario Science Centre, 15,584,196; Ontario Ski Council, 852,875; Ontario Soccer 
Association, 294,250; Ontario Speed Skating Association, 149,083; Ontario Sports Centre. 
4,855,185; Ontario Synchronized Swimming Association, 141,600; Ontario Tennis 
Association, 226,331; Ontario Tourism Education Council, 379,580; Ontario Track and Field 
Association, 337,833; Ontario Trillium Foundation, 16,772,936; Ontario Volleyball Association, 
184,250; Ontario's Sunset Country Travel Association, 201,233; Orangeville, Town of, 
127,635; Oshawa Public Library Board, 360,797; Ottawa, City of, 972,081 ; Ottawa Congress 
Centre, 656,912; Ottawa Public Library Board, 1,100,281 ; Ottawa YM-YWCA, 158,075; Owen 
Sound and North Grey Union Library Board, 129,268; Owen Sound Family Y.M.C.A., 200,776; 
Oxford County Library Board, 209,467; 

Participaction Ontario, 300,000; Peel, Regional Municipality of, 125,193; Pembroke, City of. 






500,000 
270,000 
159.807 



Penetanguishene Centennial Museum Board, 146,300; Perth Theatre Project. 
Peterborough Public Library Board, 205,373; Pickering Public Library Board. 
Polar Bear Riders Snowmobile Club, 1 77,880; Power Plant, 1 21 ,000; 



Rainbow Country Travel Association, 227,701; Rayside-Balfour, Town of, 475,638; Richmond Hill 
Public Library Board, 187,889; Rockcliffe Park Public Library Board, 388.524: Royal Botanical 
Gardens, 2,941 ,259; Royal Ontario Museum, 22,563,162; 

St. Catharines Public Library Board, 381,026; St. Clair Parkway Commission. 603.484; St. 
Thomas, City of, 562,451; Sault Ste. Marie Public Library Board, 415,635; Scarborough Public 
Library Board, 1,350,921; Science North, 7,837,621; Sharon Temple Museum Society. 
141,900; Shedden, Township of, 206,512; Sheffield, Township of, 455,000; Shelburne, Town 
of. 376,619; Smith Falls Railway Museum, 172,472; Softball Ontario. 206,545: South Western 
Ontario Travel Association, 145,000; Southern Ontario Library Service, 5.391.989; Sport for 
Disabled Ontario, 130,000; Squash Ontario, 119,750; Stephen Leacock Memorial Home. 
150,041 ; Stormont, Dundas and Glengarry County Library, 214,090; Sturgeon Falls. Town of. 
169.700; Sudbury, City of, 226,369; Sudbury Public Library Board, 325.689; Superior East 
Regional Snowmobile, 416,250; Swim Ontario. 621 ,250; 

TV Ontario 60,399,170; Tay, Township of, 198.858; Tecumseh, Town of. 585.000; Theatre 
Ontario, 302,865; Thessalon, Town of, 316,512; Thornbury. Town of, 405.000; Thunder Bay, 
City of, 269,281; Thunder Bay Gymnastics Assocation, 152,471; Thunder Bay Public Library 
Board. 368.855; Thunder Bay Ski Jumps Ltd., 2,034,011; Timmins Public Library Board. 
152.203; Timmins Snowmobile Club, 147.749; Toronto, City of, 167.659; Toronto Electric 
Commissioners. 150,000; Toronto Historical Board, 225,907; Toronto Public Library Board. 
2,164,749; 



PUBLIC ACCOUNTS, 1993-94 81 

MINISTRY OF CULTURE, TOURISM AND RECREATION — Concluded 

Univeristy of Ottawa, 163,750; 

Vaughan Public Library Board, 227,415; Victoria County Public Library Board, 224,428; Visual Arts 
Ontario, 197,779; 

Walden, Corporation of the Town of, 333,250; Wasaga Beach Public Library Board, 139,208; 
Waterloo Public Library, 202,093; Waterloo Regional Library Board, 178,258; Welland Public 
Library Board, 270,364; Wellington County Library Board, 175,896; Wentworth County Library 
Board, 320,792; West Parry Sound Snow Sport Association, 350,884; Whitby Public Library 
Board, 152,828; Wilmot, Township of, 954,550; Windigo First Nations Council, 149,914; 
Windsor Public Library Board, 638,194; Woodstock, City of, 1,590,860; Woodstock Industrial 
Institute JG Taylor Community Centre Inc., 439,800; 

York Public Library Board, City of, 446,419; 

Accounts under $109,000—39,224,551 . 

Less: Recoveries from Other Ministries ($30,035,799): 

Economic Development and Trade, 24,912,042; Environment and Energy, 426,750; Finance, 
3,239,309; Management Board Secretariat, 1 ,450,742; Accounts under $109,000—6,956. 

Loans and Investments ($5,852,366): 

Eastern Ontario Development Corporation, 1,641,797; Northern Ontario Development 
Corporation, 3,970,569; Science North, 240,000. 

Total Other Payments 382,155,197 

Statutory ($56,080) 

Ministers' Salary ($45,600) 

Hon. A. Swarbrick April 1 , 1993 to March 31 ,1994 ... . 30,357 

Hon. S. Coppen April 1 , 1993 to March 31 ,1994 15,243 

Parliamentary Assistants' Salary ($10,480) 

D. Waters April 1 , 1993 to March 31 , 1994 9,378 

G. Dadamo April 1 , 1993 to May 1 1 , 1993 1 ,102 



Summary of Expenditure 

Voted 

Salaries and Wages 52,685,363 

Employee Benefits 13,343,576 

Travelling Expenses 1 ,21 7,721 

Other Payments 382,155,197 

449,401 ,857 
Statutory 56,080 

Total Expenditure, Ministry of Culture, Tourism and Recreation $449,457,937 



PUBLIC ACCOUNTS, 1993-94 83 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE 

Hon. Frances Lankin, Minister 
Hon. Richard Allen, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($32,163,904) 

Temporary Help Services ($438,681): 

Management Board Secretariat, 354,955; Accounts under $44,000—83,726. 

Less: Recoveries from Other Activities ($16,657): 
Accounts under $44,000—1 6,657. 

Employee Benefits ($7,108,776) 

Payments for: Canada Pension Plan, 483,074; Dental Plan, 243,498; Employer Health Tax, 715,368; 
Group Life Insurance, 142,775; Long Term Income Protection, 336,126; Public Service Pension 
Fund, 2,931 ,862; Supplementary Health and Hospital Plan, 258,073; Unemployment Insurance, 
767,536; Accounts under $44,000—31 ,191 . 

Other Benefits: Attendance Gratuities, 15,022; Death Benefits, 11,075; Early Retirement Incentive, 
74,719; Maternity Leave Allowances, 107,942; Severance Pay, 980,774. 

Workers' Compensation Board, 9,741 . 



Travelling Expenses ($1 ,698,664) 

Hon. F. Lankin, 15,754; Hon. R. Allen, 45,386; N. Jamison, 2,642; P. Barnes, 24,619; H. Baumann, 
12,614; F. Bayer, 16,456; C. Boynton, 21,189; S. Bruce, 8,740; E. Calisi, 19,284; S. Chan, 20,615; 
K. Charters, 12,862; T. Clark, 8,608; B. Coyne, 14,355; L. Crispino, 35,520; R. Decent, 10,395; J. 
Downing, 14,103; P. Dutton, 38,079; E. Feu, 11,147; T. Gain, 14,157; G. Gow, 25,612; G. Hanus, 
26,834; R.C. Howard, 8,209; P. Howell, 14,491; S. Ing, 10,383; M. Jans, 12,611; F. Johansen, 
25,298; W. Long, 15,117; D. Martinovich, 21,526; N. McCallum, 8,332; P. McDonald, 9,640; S. 
McGrory, 13,566; K. McGuire, 11,472; J. Monahan, 10,818; B. Parker, 8,174; M. Priest, 10,675; N. 
Prout, 13,371; C. Ramsay, 13,969; S. Ramsay, 15,222; P. Sadlier-Brown, 15,668; R. Sears, 
59,924; N. Sentance, 10,110; F. Sheehy, 16,362; S. Singh, 18,669; R. Smart, 12,089; A. Szende, 
56,530; P. Tessier, 15,082; J. Thompson, 25,794; J. Tylee, 13,028; Dr. Vedanand, 13,875; M. 
Vokes, 31,215; R. Wagner, 8,717; A. Wahba, 43,634; P. Walker, 9,263; M. Walmsley, 11,580; P. 
Wong, 28,931 ; Accounts under $8,000—686,348. 

Other Payments ($435,378,511) 

Materials, Supplies, etc. ($26,590,237): 

ABS System Consultants Ltd., 49,428; Air Cool Engineering, 48,091; Arthur Anderson and Co., 
233,088; Axmith Mclntyre Wicht Ltd., 92,346; Bell Canada, 249,493; Brian Rose Consulting 
Services, 59,571 ; Brown and Collett Ltd., 102,004; Thomas Brush, 73,686; Business Advisory 
Centre, 65,584; CPI Computer Partners International Ltd., 113,525; Canada Post Corporation, 
74,732; Canadian Consulate General, 58,549; Canadian Embassy— Washington, 286,914; 
Carpa Lette and Associes, 363,262; Charlez Translation Ltd., 49,703; Chemical Bank, 
2,744,572; Chromatic People, 75,400; M. Clement, 47,686; Compugen Systems Ltd., 178,574; 
Continuous Improvement Services Inc., 104,449; G.T. Cooke, 50,148; DMR Group Inc., 



84 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

68,696; Datalist, 171,477; FP Electrocomponents, 421,449; Faxon Canada Ltd., 87,123; Flynn 
McNeil Raheb and Associates Ltd., 65,520; Four L. Graphics, 74,719; Fuller Peiser, 466,610; 
G.B. Catering Ltd., 58,545; Galer and MacMillan, 186,977; General Printers, 53,909; 
Goodman and Carr, 235,566; Grenville Printing, 122,707; Hang Lung Ltd., 44,196; Hogan and 
Hartson, 577,770; Hutchinson Estate Agents Ltd., 77,856; IBM Canada Ltd., 266,647; The 
Impact Group, 88,350; Information Management and Economics Inc., 49,160; Information 
Technology Solutions Inc., 61,519; JYL Consulting Services Ltd., 99,174; Joseph P. Day 
Realty Corp., 778,229; Kestrel Technology Inc., 148,007; Key Learning Group Inc., 59,300; 
Helen Kohl, 76,000; Kokusai Denshin Denwa Kabushiki Kaisha, 46,707; Lee Hecht Harrison 
Inc., 91,064; Miren Letemendia, 91,833; The Lurie Company, 151,946; MacDonald 
Associates, 114,886; Maguire/Thompson Partners, 402,215; Matthews Ingham and Lake Inc., 
58,124; Media Buying Services, 66,318; Medland Printing, 73,510; Ministries; Attorney 
General, 1,215,831; Culture, Tourism and Recreation, 533,910; Finance, 91,923; Health, 
356,378; Management Board Secretariat, 1,418,411; Ottawa-Carleton Economic 
Development Corporation, 55,525; Parallax Communications, 50,315; Paramount Software 
Ltd., 49,266; Pilorusso Research and Consulting Inc., 48,500; Pitney Bowes, 58,750; Pro-Art 
Graphics, 44,893; Promanad Communications Inc., 82,091; R.M. Bradley and Co. Inc., 
175,062; RMRS Systems, 80,000; Receiver General for Canada, 195,481 ; The Royal Bank of 
Canada, 236,154; Savin Canada Inc., 58,660; Scott Capital Group Inc., 216,121; Bernard 
Sherwin, 91,220; Simone Hubers and Associates, 45,520; Software Spectrum, 58,519; T.E. 
Armstrong Consulting, 170,932; Tenet Computer Group Inc., 62,263; Toyo Fudosan Kabushiki 
Kaisha, 226,286; Unilink, 74,230; University of Waterloo, 152,092; Visual System 
Development, 46,552; WorldLinx Telecommunications, 177,798; World Trade Center Building 
K.K., 75,033; Xerox Canada Inc., 180,088; Accounts under $44,000—9,835,853. 

Less: Recoveries from Other Activities ($130,334): 
Accounts under $44,000— 130,334. 

Foreign Service Allowances ($962,008): 

W. Carradine, 26,305; L. Crispino, 20,767; J. Donoghue, 16,916; D. Grant, 16,735; G. Hanus, 
13,093; H. Idler, 38,749; S. MacDonald, 42,349; C. Masters, 48,260; R. McCague, 67,888; P. 
McDonald, 30,999; B. Ng, 44,031; R. Nixon, 7,244; C.K. Pan, 66,014; K. Rao, 25,751; E. 
Rigby, 2,506; M. Rigby, 15,292; R. Sears, 316,410; A. Szende, 52,994; Dr. Vedanand, 3,130; 
R. Wagner, 25,985; A.B. Wilson, 50,925; B.J. Wilson, 29,665. 

Grants, Subsidies, etc. ($407,826,266): 
Asia Pacific Foundation, 200,000. 

Community Action Program ($43,665,448): 
Capital Grants ($39,209,413): 

Harambee Community Development Corporation, 120,000; Town of Napanee, 200.000; 
Accounts under $109,000— 374,383. 

Payments to Other Ministries to administer their Community Action projects 
($38,515,030): 
Agriculture, Food and Rural Affairs, 285,000; Citizenship, 1,815,812; Culture, Tourism 

and Recreation, 21,215,250; Municipal Affairs, 4,149,684; Northern Development 

and Mines, 11,049,284. 

Program Grants ($4,456,035): 

Payments to Other Ministries to administer their Community Action projects ($4,353,285): 
Agriculture, Food and Rural Affairs, 328,008; Citizenship, 3,007,945; Culture, Tourism 
and Recreation, 1,017,332. 

Accounts under $109,000—102,750. 



PUBLIC ACCOUNTS, 1993-94 85 

MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

Community Radio Program ($1 ,260,937): 
Accounts under $109,000—1 ,260,937. 

Eastern Ontario Community Economic Development Program ($620,754): 
Capital Grants ($504,603): 

City of Brockville, 121,639; Township of Pittsburgh, 296,789; Accounts under $109,000— 
86,175. 

Program Grants ($116,151): 

Accounts under $1 09,000—1 16,151. 

Grants in Support of Employee Ownership, 131 ,842. 

Grants in Support of Industry and Technology Development ($519,908): 

McLuhan Program in Culture and Technology, 120,000; Accounts under $109,000 — 399,908. 

Grant to Jiangsu Centre, 42,777. 

Manufacturing Recovery Program Grants ($736,483): 
Recovery Plan, 84,492. 

Management/Marketing Personnel, 651 ,991 . 

Grants to Ontario Aerospace Corporation, 106,816,173. 

Ontario Innovation and Productivity Service ($2,253,937): 

IDMD Manufacturing Inc., 121,750; Accounts under $109,000— 2,132,187. 

Ortech Corporation ($7,882,451): 
Capital Equipment ($2,182,451): 
Ortech International, 2,182,451 . 

General ($5,700,000): 

Ortech International, 5,700,000. 

Sector Partnership Fund ($2,188,103): 

Automotive Parts Manufacturers' Association, 279,341; Construction Industry Advisory 
Council of Ontario, 327,250; Information Technology Association of Canada, 445,946; 
Ontario Aerospace Council, 386,020; Ontario Furniture Manufacturers Association, 
315,000; Society of the Plastics Industry of Canada, 380,000; Accounts under $109,000— 
54,546. 

Technology Fund Grants ($68,940,405): 

Baden- Wurttemberg Agreement ($73,651): 
Accounts under $109,000—73,651 . 

Centres of Excellence ($38,543,771 ): 

Information Technology Research Centre, 6,378,700; Institute for Space and Terrestrial 
Science, 6,948,520; Manufacturing Research Corporation, 5,818,520; Ontario Centre 
for Materials Research, 8,251 ,000; Ontario Laser and Lightwave Research Centre, 
4,114,074; Telecommunications Research Institute, 4,942,960; Waterloo Centre for 
Groundwater Research, 2,089,997. 

Industry Research Program ($17,562,550): 

Adcom Electronics Ltd., 121,406; CIBA-Geigy Canada Ltd., 775,898; Canadian 
Semiconductor Design, 111,435; Connaught Laboratories Ltd., 2,368,312; Formtech 
Inc., 152,721; General Electric Canada Inc., 625,000; Gennum Corp., 1,208,789; 



86 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

INCO Ltd., 1.167.758; I.S.G. Technologies Inc., 156,272; Imax Corporation, 421,870; 
Menasco Aerospace Ltd., 604,357; Mitel Corp., 1 ,388,710; Mosaid Technologies Inc., 
558,534; Newbridge Microsystems, 390,870; Ontario Hydro, 920,916; Precarn 
Associates Inc.. 562,997, Royal Building Systems, 1,042,028; Sciex Division of MDS 
Health Group Inc., 1,165,756; Semex Canada, 983,014 Sunnybrook Health Science 
Centre, 1,650.000; Unitron Industries Ltd., 359,974; University of Ottawa, 636,292; 
Accounts under $109,000— 1 89,641 . 

Radarsat Program ($1,582,287): 

Receiver General for Canada, 1 ,582,287. 

Rhone- Alpes Agreement ($257,130): 
Accounts under $109,000—257,130. 

Technical Personnel Program ($6,050,930): 
Accounts under $109,000—6,050,930. 

Technology Adjustment Research Program ($1 ,154,092): 
Ontario Federation of Labour, 1 ,1 54,092. 

Telepresence Project ($1,115,505): 

Information Technology Research Centre, 1,115,505. 

University Research Incentive Fund ($2,600,489): 
Ministry of Education and Training, 2,600,489. 

Trade Expansion Fund, 1,650,905. 

Grants in Support of Trade and International Activities, 1 83,820. 

Youth Entrepreneurship Fund, 62,374. 

Capital Grant for Design Exchange ($1 ,228,884): 

Group for the Creation of Design Exchange in Toronto, 1 ,228,884. 

Capital Grants under Economic Development Fund ($2,926,100): 

Payments to Other Ministries to administer Economic Development Fund projects 
($2,926,100): 
Culture, Tourism and Recreation, 2,926,100. 

Capital Grants for Industrial Assistance ($859,852): 

Payments to Ontario Development Corporation to administer capital grants to Industrial 
Research Development Institute, 859,852. 

Capital Grants under Ontario Network Infrastructure Program ($235,954): 
Accounts under $109,000— 235,954. 

Eastern Ontario Development Corporation ($1 ,748,454): 

Contribution to Eastern Ontario Development Corporation to finance its operations. 1 .023.718; 
Interest Incentive, 724,561 ; Accounts under $1 09,000— 1 75. 

Innovation Ontario Corporation ($12,261 ,855): 

Contribution to Innovation Ontario Corporation to finance its operations, 1.774.054; Pre- 
venture Technology Assistance, 10,487,801 . 



PUBLIC ACCOUNTS, 1993-94 87 

MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Continued 

Northern Ontario Development Corporation ($2,236,51 1 ): 

Contribution to Northern Ontario Development Corporation to finance its operations, 
1 ,551 ,917; Guarantees Honoured, 482,026; Guarantee Interest Subsidy, 202,568. 

Ontario Development Corporation ($31 ,765,946): 

Contribution to Ontario Development Corporation to finance its operations, 10,668,565; 
Guarantees Honoured, 17,611,971; Repayable Grants, 2,197,200; Guarantee Interest 
Subsidy, 103,175; jobsOntario Capital Program, 1,185,035. 

Other Transactions ($23,359,982): 

Guarantees Honoured— Student Venture Program ($430,450): 

The Royal Bank of Canada, 430,375; Accounts under $109,000—75. 

Industrial Assistance Capital Repayable Grants ($21 ,531 ,023): 

Payments to Ontario Development Corporation to administer capital repayable grants to: 
Canadian Shipbuilding and Engineering Ltd., 2,375,000; Ford Motor Company of 
Canada Ltd., 18,992,834, Kaiser Aluminum and Chemical of Canada Ltd., 163,189. 

Sector Partnership Fund — Ontario Winery Adjustment Program ($320,000): 

Payment to Ontario Development Corporation to administer assistance to Vinelands 
Winery Ltd., 320,000. 

Trade Expansion Fund Repayable Grants, 1,078,509. 

Loans and Investments ($94,046,411): 

Economic Development Fund Loans ($6,500,000): 

Payments to Ontario Development Corporation to administer loan to Dupont Canada Inc., 
6,500,000. 

Loans for Industrial Assistance ($87,346,552): 

Payments to Ontario Development Corporation to administer loans to: General Electric 
Canada Inc., 2,652,254; Husky Injection Molding Systems Ltd., 17,459,764; Mitel 
Corp., 3,378,167; Nicholls-Radtke Group Ltd., 4,356,367; Ontario Bus Industries, 
56,500,000; Provincial Papers Inc., 3,000,000. 

Ontario Investment Fund ($199,859): 

Ontario Lead Investment Corporation, 199,859. 

Total Other Payments 435,378,51 1 

Statutory ($65,416,388) 

Ministers' Salary ($45,600) 

Hon F. Lankin . . ! April 1 , 1993 to March 31, 1994 30,357 

Hon R. Allen April 1 , 1993 to March 31 , 1994 15,243 

Parliamentary Assistants' Salary ($18,756) 

N. Jamison April 1 , 1993 to March 31 , 1994 9,378 

P. Johnson April 1 , 1993 to March 31 , 1994 9,378 



88 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF ECONOMIC DEVELOPMENT AND TRADE — Concluded 

Advances to the Ontario Development Program ($42,186,787) 

Loan Program 22,576,736 

Losses on Loans — Direct 11 ,425,294 

Losses on Loans— Agency 8,184,757 

Advances to the Northern Ontario Development Program ($13,286,234) 

Loan Program 7,767,557 

Losses on Loans — Direct 4,149,625 

Losses on Loans— Agency 1 ,369,052 

Advances to the Eastern Ontario Development Program ($9,879,011) 

Loan Program 6,029,002 

Losses on Loans — Direct 3,584,624 

Losses on Loans— Agency 265,385 



Summary of Expenditure 

Voted 

Salaries and Wages 32,1 63,904 

Employee Benefits 7,108,776 

Travelling Expenses 1 ,698,664 

Other Payments 435,378,51 1 

476,349,855 
Statutory 65,416,388 

Total Expenditure, Ministry of Economic Development and Trade $541,766,243 



PUBLIC ACCOUNTS, 1993-94 89 



MINISTRY OF EDUCATION AND TRAINING 

Hon. Dave Cooke, Minister 

Hon. Mike Farnan, Minister 

Hon. Shelley Wark-Martyn, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($121,048,559) 

Temporary Help Services ($1 ,565,840): 

Management Board Secretariat, 1,150,816; Manpower Temporary Services, 77,766; Accounts 
under $44,000—337,258. 

Payments to Other Ministries ($62,815): 
Accounts under $44,000— 62,815. 

Less: Recoveries from Other Ministries ($334,769): 

Management Board Secretariat, 48,149; Office Responsible for Women's Issues, 169,289; 
Accounts under $44,000—1 1 7,331 . 

Employee Benefits ($30,915,623) 

Payments for: Canada Pension Plan, 2,000,929; Dental Plan, 1,004,928; Employer Health Tax, 
2,483,981; Group Life Insurance, 262,008; Long Term Income Protection, 1,209,434; Ontario 
Teachers' Pension Fund, 1,216,644; Public Service Pension Fund, 7,854,535; Supplementary 
Health and Hospital Plan, 1,169,345; Unemployment Insurance, 3,624,373; Unfunded Liability- 
Public Service Pension Fund, 3,323,104. 

Other Benefits: Attendance Gratuities, 646,283; Death Benefits, 14,678; Early Retirement Incentive, 
1,544,772; Maternity Leave Allowances, 373,687; Severence Pay, 3,807,813. 

Workers' Compensation Board, 495,796. 

Payments to Other Ministries ($1 5,1 95): 
Accounts under $44,000—1 5,1 95. 

Less: Recoveries from Other Ministries/ Agencies ($131 ,882): 
Accounts under $44,000—1 31 ,882. 

Travelling Expenses ($3,596,103) 

Hon. D. Cooke, 7,443; Hon. M. Farnan, 2,357; Hon. S. Wark-Martyn, 1,206; G.L. Malkowski, 1,197; G. 
Wilson, 79; C.E. Pascal, 1,735; A.A. Anderson, 13,965; R.J. Arseneault, 20,360; P.C. Bak, 10,909; 
P.S. Bartu, 14,803; C. Berube, 9,231; J. E. Best, 8,100; G. Bigras, 8,167; R. Blake, 15,768; M.E. 
Boudreau, 10,584; G. Cadieux, 11,797; F. Campagna, 12,700; A.J. Campbell, 15,240; D.W. 
Caron, 12,456; M.C. Carrier-Fraser, 23,950; M.L Chartrand, 9,351; C. Clutterbuck, 11,476; M.L 
Colven, 10,108; J.J. Comtois, 26,480; R. Cote, 16,640; M. Couchie, 12,035; D.M. Crowe, 9,650; E. 
De Meulemeester, 10,012; G.M. Diamond, 21,322; D.A. Ditchfield, 12,482; J.M. Dojack, 29,635; 
M.S. Ducharme, 11,883; P.J. Emery, 9,345; T. Fortin, 9,521; J. Fortin-Lacoste, 13,748; R.J. 
France, 10,165; L.D. Gadoury, 10,029; R.G. Garrett, 13,502; H. Gascon, 13,727; R.R. Gauthier, 
15,991; J.Y.K. Girvan, 15,071; A.E. Gouthro, 8,390; C.J. Hodder, 8,890; G. Hurtubise, 11,027; 
W.D. Jack, 12,600; T.A. Jouppi, 9,177; J. Kells, 8,019; C. Kerr, 16,003; V.M. Kovacs, 10,131; M.P. 
Labbe, 9,689; R. Lavoie, 13,285; G. Lefebvre, 16,810; M.A. Levac, 10,513; C.L. Lindeman, 20,650; 



90 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF EDUCATION AND TRAINING — Continued 

W.G. Lowery, 8,491; K.J. Lowry, 8,564; B.J. Mackay, 24,812; C. Malcolm, 8,417; K.E. Manley, 
11,204; DP. McLeod, 11,078; J. Meilleur-Lamoureux, 8,075; W.J. Moffatt, 14,141; L. Moir, 9,012; 
MM. Montpetit, 8,526; J. Morris, 14,982; DA. Neill, 10,871; R.L. O'Donnell, 10,693; D.H. Pace, 
9,230; D.P. Parsons, 1 1 ,032; D. Payne Allan, 16,214; R. Pearce, 10,643; M.G. Piovesan, 8,264; C. 
Pleizier, 17,742; J. Porteous, 8,030; L.T. Presseault, 18,232; J. Rasmussen, 18,967; R. Riley, 
11,794; M. Robineau, 20,286; H. Rocque, 18,701; C. Rome-Holloway, 13,816; F.N. Roussy, 
12,154; C.B. Searle, 11,915; A. Seez, 8,326; E.J. Shapka, 10,769; G. Simard, 16,584; C. Singzon, 
9,001; R.S. Slaght, 9,679; J.M. Smith, 8,957; S.L. Smith, 8,352; G. Spooner, 8,058; J. Stone- 
Seguin, 15,333; R. Taber, 40,469; D.D. Taylor, 8,757; B. Tremblay-Matte, 11,421; G. Trottier, 
17,107; R. Trottier, 10,930; E.C. Tully, 15,551; P. Varpio, 19,639; C. Wales, 9,581; C. Wareham, 
12,163; M.L. Watkins, 11,099; M.J. Webb, 8,717; D.J. Wheeler, 9,494; D. Yapps, 11,595; M. 
Zoccole, 23,690; Accounts under $8,000—2,285,541 . 

Other Payments ($8,178,962,658) 

Materials, Supplies, etc. ($51 ,143,194): 

A-1 Courier Service, 156,875; Adcom Presentation Group, 110,367; Algonquin College of Applied 
Arts and Technology, 75,602; Allan Crawford Associates Ltd., 346,823; Attridge 
Transportation Inc., 68,901; Automated Office Systems Inc., 150,579; Avant Litho Graphics 
Inc., 428,864; 

Beaverite Products Inc., 53,442; Bell Canada, 306,705; Belleville Utilities Commission, 237,763; 
Manisha Bharti, 84,330; Brant Dairy Company Ltd., 51,596; Brantford, City of, P.U.C., 
177,377; Burgess Wholesale Ltd., 62,848; Burns International Security Services, 64,797; 
Business Data Services Ltd., 203,897; 

Canada Catering Company Ltd., 334,475; Canada Post Corporation, 772,929; Canadian National 
Institute for the Blind, 318,072; Carleton Board of Education, 78,479; Centennial College of 
Applied Arts and Technology, 63,502; Centra Gas, 285,859; Centre franco-ontarien de 
ressources pedagogiquies, 527,865; Clearlight Inc., 101,929; Community Child Abuse 
Council/Hamilton-Wentworth, 44,298; Compugen Systems Ltd., 211,422; Conseil des ecoles 
francaises de la communaute urbaine de Toronto, 108,978; Courseware Solutions Inc., 
89,979; Crosbie Communications, 135,276; Crowntek Business Centres Inc., 56,475; 

Delta Web Graphics, 81,715; Digital Equipment of Canada Ltd., 132,805; Dryden Board of 
Education, 85,717; Dryden District R.C.S.S. Board, 69,281; Dufferin-Peel R.C.S.S. Board, 
133,151 ; Dun and Bradstreet Software Services, 51 ,350; 

East York Board of Education, 131,157; Les Editions de la Cheneliere, 498,999; Les Editions Multi 
VP Inc., 52,248; Elgin County Board of Education, 58,530; Environics, 55,000; Espanola 
Board of Education, 67,403; 

Federation of Women Teachers Association of Ontario, 48,889; Four Star Printing Services Inc., 
257,343; Future Grafix Inc., 72,081 ; 

GB Catering Ltd., 225,801; Genest Murray Desbrisay Lamek, 125,946; George Brown College of 
Applied Arts and Technology, 93,193; Georgian College of Applied Arts and Technology. 
97,449; Gerald Caplan Associates Inc., 106,646; Gilmore and Associates, 50,558; Gogama 
R.C.S.S. Board, 77,053; Granflume Investments Ltd., 231,660; Grants Mailing Services Inc., 
78,684; Guerin Edituer Ltee., 89,800; 

Halton Board of Education, 275,613; Hamilton-Wentworth R.C.S.S. Board, 53,194; The Harlow 
Service, 262,370; Hastings County Board of Education, 103,506; Hewlett Packard Canada 
Ltd., 71,407; Hickeson-Langs Supply Co., 63,785; Hitachi Credit Canada Inc., 49.396; Holden 
Day Wilson, 89,809; Humber College of Applied Arts and Technology, 95.221 ; 



PUBLIC ACCOUNTS, 1993-94 91 

MINISTRY OF EDUCATION AND TRAINING — Continued 

IBM Canada Ltd., 1 ,841 ,543; Ideal Printing Company Ltd., 49,841 ; Infostream Cables and Systems 
Ltd., 64,318; Innova Envelope Inc., 74,893; Intelligent Access Microware, 48,679; Inter-City 
Papers, 220,902; 

J.D. Edwards and Company, 62,137; J.F. Moore Lithographers Inc., 88,658; 

Kent County Board of Education, 72,345; 

Laidlaw Transit Ltd., 225,253; Lakehead Board of Education, 105,351 ; Lakehead District R.C.S.S. 
Board, 64,030; Lancaster Datamark Inc., 55,690; Lanier Canada Inc., 68,247; Laurentian 
University, 49,049; Levy-Coughlin Partnership Inc., 91,678; Lidec Inc., 86,110; London Board 
of Education, 347,764; London Floor Service Ltd., 174,944; London Hydro, 159,818; 

Maracle Press Ltd., 431,220; McGraw-Hill Ryerson Ltd., 62,420; McLaren Press Ltd., 94,266; 
Media Buying Services, 693,365; Metro Toronto Separate School Board, 106,636; Metropol 
Security, 147,038; Milton Hydro-Electric, 428,699; Ministries: Attorney General, 1,120,600; 
Community and Social Services, 66,162; Finance, 818,496; Labour, 312,663; Management 
Board Secretariat, 6,461,054; Municipal Affairs, 164,577; Transportation, 66,612; Modulo 
Editeur, 59,218; Mohawk College of Applied Arts and Technology, 70,714; Moore Business 
Forms, 92,800; Don Morden, 44,891; Multibest Industrial and Manufactoring Inc., 57,989; 
Dennis Murphy, 78,850; 

National Computer Systems Inc., 57,026; Nelson Canada, 47,812; Nipissing District R.C.S.S. 
Board, 217,334; Norfolk Board of Education, 79,243; North of Superior District R.C.S.S. Board, 
53,033; North Shore Board of Education, 78,862; North York Board of Education, 204,460; 
Novell Inc., 47,383; Nutritional Management Services Ltd., 143,207; 

Ontario Audio Library Service, 253,574; Ontario Institute for Studies in Education, 99,772; Ontario 
Training Adjustment Board, 77,478; Optinet Telecommunications, 1 1 1 ,050; Ottawa-Carleton 
French Language Catholic School Board, 73,517; Ottawa-Carleton French Language Public 
School Board, 141,998; 

Pal Reading Services Inc., 50,103; Pan Canada Magnetics Ltd., 168,236; Paul Feist Enterprises 
Ltd., 157,507; Peat Marwick Thorne, 204,852; Peel Board of Education, 190,255; People's 
Computers Inc., 494,932; Pitney Bowes, 89,569; Postage by Phone, 519,500; Precitexte, 
75,306; Prescott and Russell County Board of Education, 51,248; Pronto Reproductions, 
163,579; Publication Bisson, 61 ,372; Purolator Courier Ltd., 207,482; 

RMRS Systems Ltd., 305,783; Recognition Canada Inc., 47,136; Regal Press Canada Ltd., 
133,442; Renfrew County Board of Education, 78,547; Shibley Righton, 213,492; Rudy 
Rockwell, 46,588; Rod Thompson Graphics, 45,353; 

St. Lawrence College of Applied Arts and Technology, 50,000; Scarborough Board of Education, 
147,662; Shantz Coach Lines Ltd., 198,529; Sprint Computer Services Canada Ltd., 54,989; 
Sudbury District R.C.S.S. Board, 131 ,237; 

TV Ontario, 167,781; Vincent Taschereau, 47,927; Telecom Computer Products, 49,584; Thorn 
Press Ltd., 90,156; Thunder Bay, City of, 354,404; Toronto Board of Education, 163,332; 
Toshiba of Canada Ltd., 191 ,381 ; Triathlon Leasing Inc., 60,931 ; Trott Transit Ltd., 218,750; 

Umfreville District School Board, 78,485; Union Gas Ltd., 526,733; University of Ottawa, 
4,731 ,260; University of Toronto, 52,745; 

Vickers and Benson Advertising Ltd., 88,452; Voyageur Limo and Van Service, 101 ,202; 



92 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Wally's Meats Ltd.. 44,663; Waterloo County RC.S.S. Board, 92,972; Welland County R.C.S.8. 
Board, 104.034; Wellington County Board of Education, 1 17,859; West Parry Sound Board of 
Education, 71,427; 

Xerox Canada Inc., 706,169; 

York Region RC.S.S. Board. 219,044; York Town Printing, 89,697; York University, 186,640; 
Accounts under $44,000—19,1 17,505. 

Less Recoveries from Other Ministries Agencies ($7,1 78,971 ): 

Brant County Board of Education, 127,059; Carleton Board of Education, 353,259; Carleton 
RC.S.S. Board, 157,503; Dufferin-Peel R.C.S.S. Board, 394,749; Essex County Board of 
Education, 118,282; Essex County R.C.S.S. Board, 104,860; Frontenac County Board of 
Education, 161,055; Frontenac Lennox and Addington County R.C.S.S. Board, 62,632; 
Grey County Board of Education, 124,893; Halton R.C.S.S. Board, 118,097; Hamilton- 
Wentworth R.C.S.S. Board, 192,236; Hastings County Board of Education, 89,924. 
Lakehead Board of Education, 177,226; Lambton County Board of Education, 155.331; 
Lambton County R.C.S.S. Board, 56,424; Lanark County Board of Education, 75,894: 
Leeds and Grenville Board of Education, 1 16,1 16; Lennox and Addington County Board of 
Education, 50,980; London Board of Education, 343,444; Ministries: Management Board, 
126,907; Office Responsible for Women's Issues, 182,366; Muskoka Board of Education, 
70,453; Niagara South Board of Education, 82,517; Nipissing Board of Education, 74,621 ; 
Nipissing District R.C.S.S. Board, 76,659; Northumberland and Newcastle Board of 
Education, 179,488; Ottawa R.C.S.S. Board, 92,072; Ottawa-Carleton French Language 
School Board, 185,252; Peterborough County Board of Education, 138,205; Prescott and 
Russell County R.C.S.S. Board, 46,998; Renfrew County Board of Education, 96,091 
Renfrew County R.C.S.S. Board, 55,504; Sault Ste. Marie Board of Education, 101,194 
Sault Ste. Marie R.C.S.S. Board, 55,976; Simcoe County Board of Education, 351,158 
Stormont, Dundas and Glengarry County Board of Education, 79,474; Sudbury Board of 
Education, 141,736; Sudbury District R.C.S.S. Board, 167,740; Waterloo County Board of 
Edcuation, 384,723; Waterloo Region R.C.S.S. Board, 137,490; Welland County R.C.S.S. 
Board, 116,981; Wellington County Board of Education, 62,307; Wellington County 
R.C.S.S. Board, 51 ,000; Wentworth County Board of Education, 88,849; Windsor Board of 
Education, 159,177; Windsor R.C.S.S. Board, 135,403; York Region Board of Education, 
1 75,595; York Region R.C.S.S. Board, 232,661 ; Accounts under $44,000— 350,41 0. 

Grants, Subsidies, etc. ($8,127,819,464): 
Aboriginal Education Council ($735,000): 
Accounts under $109,000—735,000. 

Association des universities partiellement ou entierement de langue francaise, 30,000. 

Employment Services and Support ($14,302,868): 

Ontario March of Dimes Rehabilitation Foundation for the Disabled, 184.003; Ontario 
Municipal Social Services Association, 244,400; Account under $109,000—13.874,465. 

Experience 93 Program, 1 ,138,01 1 . 

Less: Recoveries from Other Ministries ($1,138,011): 
Management Board Secretariat, 1,138,011. 

Grants in Lieu of Municipal Taxation, 63,825. 

Help Centres ($868,500): 

Accounts under $109,000 — 868,500. 



PUBLIC ACCOUNTS, 1993-94 93 

MINISTRY OF EDUCATION AND TRAINING — Continued 

Labour Adjustment Committees ($1 ,579,399): 

Algoma Steel Corporation, 125,075; Metro Labour Education Centre, 160,000; Accounts under 
$109,000—1,294,324. 

Miscellaneous Grants, 367,527. 

Named Grants ($4,856,839): 

Canadian Education Association, 190,500; Centre franco-ontarien de ressources 
pedagogiques, 1,115,642; Council of Ministers of Education Canada, 706,142; Ontario 
Federation of Student Athletic Association, 62,200; Ontario Institute for Studies in 
Education, 2,071,200; Ontario Young Travellers Program, 519,055; Society for 
Educational Visits and Exchanges in Canada, 192,100. 

Native Education ($1 ,012,1 16): 

Association of Iroquois and Allied Indians, 240,000; Mushkegowuk Council, 243,440; Northern 
Nishnawbe Education Council, 180,000; Union of Ontario Indians, 237,000; Accounts 
under $109,000— 111,676. 

Less: Recoveries from Other Ministries ($180,000): 
Ontario Native Affairs Secretariat, 180,000. 

Official Languages Program ($3,1 1 1 ,983): 

Society for Educational Visits and Exchanges in Canada, 427,773; TV Ontario, 2,613,960; 
Accounts under $1 09,000—70,250. 

Ontario Educational Leadership Centre, 399,900. 

Ontario Training and Adjustment Board, 196,306,568. 

Ontario Training Corporation, 1 ,900,000. 

Transitions ($9,077,519): 

Academy of Learning-Cumberland, 2,533,956; Career Development Institute-Ottawa, 
431,424; Durham Business Computer College, 226,100; F I C C Inc. - Markham, 193,075; 
George Brown College of Applied Arts and Technology, 112,167; Humber College of 
Applied Arts and Technology, 140,215; McGraw Hill Continuing Education, 190,865; 
National College, 374,553; Ontario Truck Driver School, 158,740; Prime Technical 
Institute, 271,474; Rodgers School of Truck Driver, 114,695; Sheridan College of Applied 
Arts and Technology, 176,329; Toronto School of Business, 1,339,779; University of 
Toronto, 225,917; Accounts under $109,000— 2,588,230. 

University Research Incentive Fund ($2,600,489): 

McMaster University, 557,130; Queen's University, 232,797; University of Guelph, 136,950; 
University of Toronto, 1,032,343; University of Waterloo, 505,132; Accounts under 
$109,000—136,137. 

Less Recoveries from Other Ministries ($2,600,489): 
Economic Development and Trade, 2,600,489. 

Access Program ($33,180,864): 

Algonquin College of Applied Arts and Technology, 742,378; Cambrian College of Applied Arts 
and Technology, 1 ,070,937; Canadore College of Applied Arts and Technology, 367,850; 
Carleton R.C.S.S. Board, 163,333; Centennial College of Applied Arts and Technology, 
407,470; Centre d'alphabetisation de Prescott, 227,345; Centre franco-ontarien de 
ressources en alphabetisation, 126,820; La Cite Collegiale, 282,191; Conestoga College 
of Applied Arts and Technology, 734,041 ; Confederation College of Applied Arts and 
Technology, 471,814; Durham Board of Education, 145,833; Durham College of Applied 



94 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Arts and Technology, 575,379; Fanshawe College of Applied Arts and Technology, 
750,666; Frontenac County Board of Education, 175,000; George Brown College of 
Applied Arts and Technology, 1,610,887; Georgian College of Applied Arts and 
Technology, 1,233,052; Halton Board of Education, 1 10,715; Hamilton and District Labour 
Council, 247,922; Hamilton Board of Education, 162,400; Hamilton-Wentworth R.C.S.S. 
Board, 257,250; Hastings County Board of Education, 233,333, Humber College of 
Applied Arts and Technology, 792,925; Kingston Literacy, 166,250; Kirkland Lake Board 
of Education, 113,900; Labour Council of Metro Toronto, 690,009; Lakehead Board of 
Education, 250,833; Lambton College of Applied Arts and Technology, 158,347; Leeds 
and Grenville Board of Education, 157,500; London Board of Education, 161,875; Loyalist 
College of Applied Arts and Technology, 240,709; Metro Labour Education Centre, 
124,471; Metro Toronto Movement For Literacy, 878,171; Metro Toronto Reference 
Library, 300,045; Metro Toronto Separate School Board, 113,750; Mohawk College of 
Applied Arts and Technology, 930,091; Niagara College of Applied Arts and Technology, 
565,439; Niagara South Board of Education, 145,833; Northern College of Applied Arts 
and Technology, 773,570; Ontario Federation of Labour, 756,304; Ottawa Carleton 
Coalition for Literacy, 123,800; Ottawa-Carleton French Language School, 288,167; Peel 
Adult Learning Network, 160,000; Peel Board of Education, 162,370; Peel Literacy Guild 
Inc., 118,200; Prescott and Russel Roman Catholic French Language School Board, 
147,000; Prince Edward County Board of Education, 145,833; Renfrew County Board of 
Education, 233,333; St. Clair College of Applied Arts and Technology, 894,236; St. 
Lawrence College of Applied Arts and Technology, 338,184; Sault College of Applied Arts 
and Technology, 388,094; Sault Ste. Marie Board of Education, 152,833; Seneca College 
of Applied Arts and Technology, 748,034; Sheridan College of Applied Arts and 
Technology, 772,779; Simcoe County Board of Education, 209,365; Sir Sandford Fleming 
College of Applied Arts and Technology, 685,523; Stormont, Dundas and Glengarry 
County Board, 204,167; Sudbury Board of Education, 129,908; Sudbury District R.C.S.S. 
Board, 265,708; Superior North Literacy Inc., 132,473; Waterloo County Board of 
Education, 145,542; Waterloo County R.C.S.S. Board, 136,500; Wellington County Board 
of Education, 153,125; Accounts under $109,000— 9,029,052. 

Apprenticeship Tool Fund ($282,100). 

Apprenticeship Training ($9,729,421): 

Algonquin College of Applied Arts and Technology, 888,029; Cambrian College of Applied Arts 
and Technology, 113,635; Canadore College of Applied Arts and Technology, 102,865; 
Centennial College of Applied Arts and Technology, 1,048,470; La Cite Collegiale, 
287,644; Conestoga College of Applied Arts and Technology, 477,904; Confederation 
College of Applied Arts and Technology, 246,617; Durham College of Applied Arts and 
Technology, 302,664; Fanshawe College of Applied Arts and Technology, 658,924; 
George Brown College of Applied Arts and Technology, 1,334,466; Humber College of 
Applied Arts and Technology, 340,223; Lambton College of Applied Arts and Technology, 
1 19,821 ; Mohawk College of Applied Arts and Technology, 1 ,245,788; Niagara College of 
Applied Arts and Technology, 192,625; St. Clair College of Applied Arts and Technology. 
310,807; St. Lawrence College of Applied Arts and Technology, 186,449; Sault College of 
Applied Arts and Technology, 262,599; Sheridan College of Applied Arts and Technology. 
131,889; Sir Sandford Fleming College of Applied Arts and Technology, 235,552; 
Accounts under $1 09,000—1 ,242,450. 

Canada/Ontario Labour Force Development Agreement ($40,309,880): 

Algonquin College of Applied Arts and Technology, 3,277,893; Cambrian College of Applied 
Arts and Technology, 716,810; Canadore College of Applied Arts and Technology. 
574,065; Centennial College of Applied Arts and Technology, 2.700,485; La Cite 
Collegiale, 1,069,936; Conestoga College of Applied Arts and Technology. 2,234.574; 
Confederation College of Applied Arts and Technology, 1,186,653; Durham College of 
Applied Arts and Technology, 1,564,059; Fanshawe College of Applied Arts and 
Technology, 2,799,698; George Brown College of Applied Arts and Technology. 



PUBLIC ACCOUNTS, 1993-94 95 

MINISTRY OF EDUCATION AND TRAINING — Continued 

4,744,743; Georgian College of Applied Arts and Technology, 827,221 ; Humber College 
of Applied Arts and Technology, 2,021,611; Lambton College of Applied Arts and 
Technology, 61 1 ,065; Loyalist College of Applied Arts and Technology, 669,219; Mohawk 
College of Applied Arts and Technology, 4,774,366; Niagara College of Applied Arts and 
Technology, 1,187,213; Northern College of Applied Arts and Technology, 534,535; 
Ontario Trowel Trades Training Trust Fund, 180,730; St. Clair College of Applied Arts and 
Technology, 1 ,783,144; St. Lawrence College of Applied Arts and Technology, 1 ,253,313; 
Sault College of Applied Arts and Technology, 1 ,108,003; Seneca College of Applied Arts 
and Technology, 837,515; Sheridan College of Applied Arts and Technology, 1,666,781; 
Sir Sandford Fleming College of Applied Arts and Technology, 1,383,256; Workers' 
Compensation Board, 259,048; Accounts under $109,000— 343,944. 

Capital Grants ($1 1 ,798,638): 

Public and Secondary Schools— Boards of Education ($5,907,685): 

Brant County, 249,105; Bruce County, 132,380; Carleton, 487,101; Elgin County, 
200,071; Grey County, 132,095; Halton, 217,762; Hamilton, 298,275; Hastings 
County, 156,400; Lakehead, 151,434; Leeds and Grenville, 174,923; Lincoln County, 
612,558; London, 166,058; Metro Toronto, 143,898; Niagara South, 157,742; Norfolk, 
386,669; Oxford County, 317,781; Peterborough County, 142,236; Renfrew County, 
165,310; Waterloo County, 314,325; Accounts under $109,000—1 ,301 ,562. 

Separate Schools — Roman Catholic Separate School Boards ($5,890,953): 

Durham, 1,454,324; Halton, 870,942; Hamilton-Wentworth, 204,146; Lambton County, 
206,147; Lincoln County, 658,999; Sudbury District, 513,679; York Region, 
1 ,275,382; Accounts under $109,000—707,334. 

Grants to Colleges of Applied Arts and Technology to Compensate for Municipal Taxation 

($8,655,975): 

Algonquin College of Applied Arts and Technology, 614,175; Cambrian College of Applied Arts 
and Technology, 324,525; Canadore College of Applied Arts and Technology, 220,800; 
Centennial College of Applied Arts and Technology, 491,550; Conestoga College of 
Applied Arts and Technology, 279,375; Confederation College of Applied Arts and 
Technology, 219,975; Durham College of Applied Arts and Technology, 261,675; 
Fanshawe College of Applied Arts and Technology, 545,175; George Brown College of 
Applied Arts and Technology, 530,850; Georgian College of Applied Arts and Technology, 
348,825; Humber College of Applied Arts and Technology, 784,275; Lambton College of 
Applied Arts and Technology, 189,825; Loyalist College of Applied Arts and Technology, 
222,450; Mohawk College of Applied Arts and Technology, 554,625; Niagara College of 
Applied Arts and Technology, 313,425; Northern College of Applied Arts and Technology, 
120,600; St. Clair College of Applied Arts and Technology, 380,775; St. Lawrence College 
of Applied Arts and Technology, 350,700, Sault College of Applied Arts and Technology, 
193,125; Seneca College of Applied Arts and Technology, 705,375; Sheridan College of 
Applied Arts and Technology, 626,100; Sir Sandford Fleming College of Applied Arts and 
Technology, 377,775. 

Grants to Colleges of Applied Arts and Technology and Other Organizations for Operating Costs 

($808,245,900): 

Algonquin College of Applied Arts and Technology, 58,073,677; Cambrian College of Applied 
Arts and Technology, 33,507,397; Canadian Hearing Society, 134,791 ; Canadore College 
of Applied Arts and Technology, 22,667,443; Centennial College of Applied Arts and 
Technology, 43,829,799; La Cite Collegiale, 18,686,229; Le College du Centre Sud- 
Ouest, 406,355; Le College du Nord, 460,496; Conestoga College of Applied Arts and 
Technology, 27,796,154; Confederation College of Applied Arts and Technology, 
29,533,816; Durham College of Applied Arts and Technology, 20,546,029; Fanshawe 
College of Applied Arts and Technology, 48,017,607; George Brown College of Applied 
Arts and Technology, 60,350,623; Georgian College of Applied Arts and Technology, 
31,395,925; Humber College of Applied Arts and Technology, 59,835,253; Lambton 



96 PUBLIC ACCOUNTS, 19 93-94 

MINISTRY OF EDUCATION AND TRAINING — Continued 

College of Applied Arts and Technology, 13,801 ,042; Loyalist College of Applied Arts and 
Technology, 18,173,800; Mohawk College of Applied Arts and Technology, 50,220,406; 
Niagara College of Applied Arts and Technology, 24,519,937; Northern College of Applied 
Arts and Technology, 17,345,196; St. Clair College of Applied Arts and Technology, 
29,758,039; St. Lawrence College of Applied Arts and Technology, 33,212,810; Sault 
College of Applied Arts and Technology, 20,241 ,073; Seneca College of Applied Arts and 
Technology, 65,947,849; Sheridan College of Applied Arts and Technology, 50,755,986; 
Sir Sandford Fleming College of Applied Arts and Technology, 28,520,800; TV Ontario, 
416,570; Accounts under $109,000—90,798. 

Education Programs-Other ($75,666,152): 

Public and Secondary Schools-Boards of Education ($37,066,135): 

Boreal Laboratories Limited, 230,000; Brant County, 663,232; Canadian Reprography 
Collective, 2,000,000; Carleton, 929,870; Central Algoma, 165,630; Centre de 
leadership en education, 116,750; Claris Canada Inc., 485,000; Conseil des ecoles 
frangaises, 401 ,709; Dryden, 109,340; Dufferin County, 255,187; Durham, 1 ,099,571 ; 
East Parry Sound, 246,145; Elgin County, 542,223; Espanola, 171,428; Essex 
County, 447,570; Fort Frances-Rainy River, 145,602; Frontenac County, 467,302; 
Grey County, 567,416; Haldimand, 137,245; Halton, 125,467; Hamilton, 585,928; 
Hastings, 867,341 ; Huron County, 516,554; Interactive Image Technologies, 250,000; 
Kent County, 375,506; Kirkland Lake, 148,352; Lake Superior, 534,658; Lakehead, 
451,817; Lambton County, 292,342; Lanark County, 456,978; Leeds and Grenville, 
386,444; Lennox and Addington County, 378,644; Lincoln County, 591,670; Logicus 
Inc., 175,000; London, 1,014,648; Manitoulin, 139,893; McClelland and Stewart 
Limited, 375,000; McMaster University 510,000; Metro Toronto School, 1,561,960 
Middlesex County, 249,778; Ministry of Community and Social Services, 780,000 
Muskoka, 129,863; Niagara South, 788,924; Nipissing, 553,623; Norfolk, 540,047 
North Shore, 385,729; Northumberland-Clarington, 1,112,482; Ontario Council- 
Leadership In Education Administration, 150,000; Ontario Public School Boards 
Association, 207,500; Ontario Teachers Federation, 1,278,000; Oxford County, 
246,777; Peel, 315,499; Perth County, 391,605; Peterborough County, 287,402; 
Prescott and Russell County, 210,033; Prince Edward County, 153,123; Red Lake, 
278,032; Renfrew County, 565,699; Sault Ste. Marie, 319,625; Scarborough, 
191,700; Simcoe County, 1,122,283; Society for Educational Visits and Exchange In 
Canada, 192,400; Software Alternatives, 330,000; Stormont, Dundas and Glengarry, 
430,087; Sudbury, 699,343; TV Ontario, 166,000; Timiskaming, 202,061; Timmins, 
140,353; Toronto, 118,381; Victoria County, 319,479; Waterloo County, 875,236; 
Wellington, 760,128; Wentworth County, 407,985; Windsor, 159,517; Workers' 
Compensation Board, 442,710; York Region, 276,407; Accounts under $109,000— 
2,368,902. 

Less: Recoveries form Other Ministries/ Agencies ($2,486,032): 

Citizenship, 538,090; Community and Social Services, 170,000; Health, 170,000; Office 
Responsible for Women's Issues, 1 ,338,942; Accounts under $1 09,000—269,000. 

Separate Schools-Roman Catholic Separate School Boards ($41 ,086,049): 

Brant County, 404,206; Bruce County, 529,045; Bruce-Grey County, 328,883; Carleton 
1,333,163; Cochrane-lroquois Falls District, 166,846; Dufferin- Peel, 4,414,196 
Durham Region, 1,346,516; Elgin County, 152,384; Essex County, 1,538,666 
Frontenac-Lennox and Addington County, 437,968; Geraldton District, 225,760 
Haldimand-Norfolk, 205,544; Halton, 1,118,992; Hamilton-Wentworth, 1,679,918 
Hastings-Prince Edward County, 373,055; Hearst District, 185,760; Huron-Perth 
County, 316,513; Kapuskasing District, 407,206; Kent County, 621 ,878; Kirkland Lake 
and Timiskaming District, 621,164; Lakehead District, 770,138; Lambton County, 
1,917,483; Lanark, Leeds and Grenville, 489,791; Lincoln County, 556,157; London 
and Middlesex County, 1,253,014; Metro Toronto Separate, 1,152,379; Nipissing 
District, 1,117,773; North Shore District, 212,013; Ottawa-Carleton French Language 



PUBLIC ACCOUNTS, 1993-94 97 

MINISTRY OF EDUCATION AND TRAINING — Continued 

Catholic, 2,662,772; Oxford County, 202,207; Peterborough and Newcastle, 810,273; 
Prescott and Russell County, 976,044; Renfrew County, 553,979; Sault Ste. Marie 
District, 548,447; Simcoe County, 970,467; Stormont, Dundas and Glengarry, 
907,291; Sudbury District, 2,104,111; Timmins District, 1,008,955; Waterloo County, 
1,524,724; Welland County, 903,607; Wellington County, 396,748; Windsor, 
1 ,101 ,762; York Region, 1 ,420,249; Accounts under $109,000—1 ,1 18,002. 

Employer and Community Support ($14,087,992): 

Algonquin College of Applied Arts and Technology, 665,736; Cambrian College of Applied Arts 
and Technology, 320,865; Canadore College of Applied Arts and Technology, 273,041 ; 
Centennial College of Applied Arts and Technology, 476,940; La Cite Collegiale, 293,866; 
Conestoga College of Applied Arts and Technology, 603,926; Confederation College of 
Applied Arts and Technology, 591 ,287; Durham College of Applied Arts and Technology, 
363,067; Fanshawe College of Applied Arts and Technology, 661,325; George Brown 
College of Applied Arts and Technology, 883,105; Georgian College of Applied Arts and 
Technology, 586,570; Humber College of Applied Arts and Technology, 354,044; Lambton 
College of Applied Arts and Technology, 185,432; Loyalist College of Applied Arts and 
Technology, 260,339; Mohawk College of Applied Arts and Technology, 556,575; Niagara 
College of Applied Arts and Technology, 459,082; Nishawbe-Aski Nation, 280,000; 
Northern College of Applied Arts and Technology, 359,083; Renfrew County Industrial 
Training Committee, 120,980; St. Clair College of Applied Arts and Technology, 500,425; 
St. Lawrence College of Applied Arts and Technology, 408,207; Sault College of Applied 
Arts and Technology, 374,336; Seneca College of Applied Arts and Technology, 881 ,123; 
Sheridan College of Applied Arts and Technology, 873,106; Sir Sandford Fleming College 
of Applied Arts and Technology, 288,685; Accounts under $109,000—2,466,847. 

General Legislative Grants ($4,559,521 ,370): 

Public and Secondary Schools ($2,460,659,243): 
Boards of Education ($2,446,559,354): 

Atikokan, 3,582,167; Brant County, 47,659,052; Bruce County, 33,328,768; Carleton, 
112,749,081; Central Algoma, 9,821,007; Chapleau, 2,581,244; Cochrane- 
Iroquois Fall's, 4,451,643; Cochrane-lroquois Falls Black River Matheson, 
3,826,788; Dryden, 13,577,272; Dufferin County, 22,736,154; Durham, 
125,169,559; East Parry Sound, 16,398,656; Elgin County, 39,446,746; 
Espanola, 7,601,158; Essex County, 41,924,136; Essex County Children's 
Rehabilitation Centre, 623,630; Fort Frances-Rainy River, 12,242,687; Frontenac 
County, 51 ,085,751 ; Geraldton, 4,632,176; Grey County, 41 ,951 ,718; Haldimand, 
17,451,216; Haliburton County, 3,255,300; Halton, 57,333,907; Hamilton, 
80,262,365; Hastings County, 55,820,253; Hearst, 1,125,579; Hornepayne, 
1,877,740; Huron County, 30,226,562; Kapuskasing, 3,203,240; Kenora, 
9,894,570; Kent County, 39,519,307; Kirkland Lake, 6,910,544; Lake Superior, 
9,704,573; Lakehead, 47,559,303; Lambton County, 43,908,250; Lanark County, 
30,647,462; Leeds and Grenville, 37,187,938; Lennox and Addington County, 
23,441,463; Lincoln County, 63,112,479; London, 109,608,886; Manitoulin, 
4,950,217; Metro Toronto School, 1,348,800; Michipicoten, 3,575,039; Middlesex 
County, 31,146,210; Muskoka, 9,558,141; Niagara Peninsula Crippled Children, 
1,050,823; Niagara South, 69,290,160; Nipigon-Red Rock, 3,412,361; Nipissing, 
34,718,186; Norfolk, 28,735,134; North Shore, 16,583,476; Northumberland and 
Newcastle, 58,282,113; Northumberland-Clarington, 3,934,395; Ontario Crippled 
Children's Centre, 1,670,507; Ottawa, 545,904; Ottawa Children's Treatment 
Centre, 569,786; Ottawa-Carleton French Language Public, 41 ,779,431 ; Oxford 
County, 38,306,649; Peel, 71,371,472; Perth County, 30,765,695; Peterborough 
County, 41,916,607; Prescott and Russell County, 16,374,228; Prince Edward 
County, 11,734,619; Red Lake, 5,873,690; Renfrew County, 40,789,128; Sault 
Ste. Marie, 34,774,738; Simcoe County, 104,133,382; Simcoe Hall Children's 
School, 255,822; Stormont, Dundas and Glengarry County, 35,877,089; Sudbury, 
63,181,228; Timiskaming, 12,652,254; Timmins, 15,777,226; Victoria County, 



98 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF EDUCATION AND TRAINING — Continued 

30.323,717; Waterloo County, 121,877,434; Waterloo North Children's, 575,575; 
Wellington County. 55.375,426; Wentworth County, 40,938,831; West Parry 
Sound, 5,521,039; Windsor, 45,329,961; York Region, 43,859,237; Accounts 
under $109,000—383,294. 

District School Area (D.S.A.) Boards ($10,939,670): 

Airy and Sabine, 165,475; Asquith-Garvey, 405,515; Caramat, 568,666; Collins 
219,806; Connell and Ponsford, 710,395; Foleyet, 480,673; Gogama, 272,251 
Missarenda, 226,750; Moose Factory Island, 1,293,424; Moosonee, 2,230,681 
Murchison and Lyell, 208,002; Nakina, 858,505; Northern, 2,202,889; Slate Falls, 
487,284; Upsala. 609,354. 

James Bay Lowlands Secondary School, 2,289,683. 

Penetanguishene Protestant Separate School Board, 870,536. 

Separate Schools-Roman Catholic Separate School Boards ($2,098,862,127): 

Atikokan, 1,650,465; Brant County, 19,932,917; Bruce-Grey County, 19,212,480; Cardiff- 
Bicroft, 172,769; Carleton, 77,170,457; Chapleau District, 2,028,845; Cochrane- 
Iroquois Falls District, 11,408,983; Dryden District, 2,881,108; Dubreuilville 
1,191,588; Dufferin-Peel, 215,204,438; Durham Region, 75,814,975; Elgin County 
9,038,202; Essex County, 53,711,253; Foleyet, 691,320; Fort Frances-Rainy River 
2,954,839; Frontenac-Lennox and Addington County, 29,695,332; Geraldton District 
2,253,745; Gogama, 625,230; Haldimand-Norfolk, 15,557,051; Halton, 54,247,025 
Hamilton-Wentworth, 89,861,395; Hastings-Prince Edward County, 21,194,174 
Hearst District, 8,735,783; Homepayne, 3,621,908; Huron-Perth County, 17,030,313 
Ignace, 409,606; Kapuskasing District, 14,693,882; Kenora District, 5,076,149 
Kent County, 29,125,622; Kirkland Lake and Timiskaming District, 19,857,379 
Kirkland Lake District, 403,618; Lakehead District, 35,704,368; Lambton County 
30,717,445; Lanark, Leeds and Grenville, 24,459,636; Lincoln County, 36,587,481 
London and Middlesex County, 63,788,278; Metro Toronto Separate, 252,683,772 
Michipicoten District, 2,005,591; Moosonee, 1,842,842; Nipissing District, 40,953,119 
North Of Superior District, 4,870,300; North Shore District, 9,548,802; Ottawa 
23,821 ,945; Ottawa-Carleton French Language Catholic, 61 ,41 1 ,093; Oxford County 
12,123,133; Parry Sound, 787,894; Peterborough-Victoria-Northumberland- 
Newcastle, 45,920,980; Prescott and Russell County, 6,180,369; Prescott and 
Russell Roman Catholic French Language, 44,865,672; Red Lake Combined, 
1,141,208; Renfrew County, 29,090,497; Sault Ste. Marie District, 30,028,879: 
Simcoe County, 57,698,002; Stormont, Dundas and Glengarry, 50,912,677; Sudbury 
District, 91,171,673; Timmins District, 25,088,199; Waterloo County, 79,626,365: 
Welland County, 48,566,935; Wellington County, 22,334,336; Windsor, 54,670.482; 
York Region, 104,807,303. 

Jobs Ontario Training Program ($229,674,712): 

Abatisowin Training Management Group, 1,430,807; Akwesasne Economic Development 
Agency, 608,743; Algonquin College of Applied Arts and Technology, 3,682,130; Amcan 
Castings Limited, 442,140; Appanea Learning Centre Inc., 666,559; Brant, Corporation of 
the County of, 2,986,037; Building and Construction Trades Council, 715,870; Business 
Advisory Centre of Hamiltion-Wentworth, 211,729; Cambrian College of Applied Arts and 
Technology, 5,833,190; Canadore College of Applied Arts and Technology. 2.876,548; 
Cardinal and District Resource Centre, 136,189; Carpenters and Allied Workers Local 27 
Training Fund, 123,571; Chatham, City of, 1,031,928; Chrysler Canada, 2,694,650: 
Community Enterprise Centre (Ottawa-Carleton), 604,815; Community Opportunities 
Development Association, 386,283; Comtes unis de Prescott et Russell 1.195,805; 
Conestoga College of Applied Arts and Technology, 3,069,296; Confederation College of 
Applied Arts and Technology, 3,136,385; Custom Leather Canada Limited, 179,857; 
Custom Trim Limited, 324,222; District of Parry Sound Welfare Administration, 1 .291 .823; 



PUBLIC ACCOUNTS, 1993-94 99 

MINISTRY OF EDUCATION AND TRAINING — Continued 

Dominion Castings Limited, 794,200; Dresden Industrial, 243,438; Dufferin, Corporation of 
the County of, 265,622; Durham, Regional Municipality of, 6,619,809; Edprin Job Training 
of Prince Edward County, 534,487; Employment and Education Resource Centre of 
Cornwall and District, 2,353,613; Employment and Education Resource Service of 
Georgian Bay Area, 1,555,517; Exeter Machine Products Ltd., 192,352; Family Services 
Perth-Huron, 749,332; Fanshawe College of Applied Arts and Technology, 1,741,460; 
First People's Training Corp., 389,910; Frontenac, Corporation of the County of, 
2,213,836; George Brown College Foundation, 1,336,336; Gezhtoojig-Sudbury Area 
Management Board, 716,738; Grand River Employment and Training Inc., 1,434,003; 
Greater Toronto Aboriginal Management Board, 1,198,801; Guelph Products Textron, 
395,309; Haldimand-Norfolk, Regional Municipality of, 1,328,637; Halton, Regional 
Municipality of, 4,723,730; Hamilton-Wentworth, Regional Municipality of, 9,896,129; 
Hastings, County of, 1,327,182; Huron, Corporation of the County of, 2,199,467; Huronia 
Area Aboriginal Assistance Corporation, 1,334,306; International Botherhood of Electrical 
Workers Local Union 105 Canada, 218,981; Kenora, Town of, 481,844; Kitchi-Gaming 
Training and Employment Initiatives, 1,474,105; Kriska Holding Ltd., 157,700; Kuntz 
Electroplating Inc., 248,702; Lambton, Corporation of the County of, 1,679,852; Lear 
Seating Canada Ltd., 831,153; Lennox and Addington, County of, 504,773; Linamar 
Machine Limited, 975,323; London Unemployment Help Centre, 5,679,406; MCM/NOR- 
County Frozen Foods Ltd., 145,579; MGW Hydraulic Installation 1990 Ltd., 148,321; 
Mama-Wes-Wen North Shore Tribal Council Secretariat, 387,803; Mamo-Wichi-Hetiwin 
Area Management Board, 1,901,788; Marshall Group Ltd., 409,930; Masland Carpets of 
Canada Ltd., 406,871; Metropolitan Toronto, Municipality of, 54,166,566; Mnidoo Mnising 
Manitoulin Area Management Board, 696,236; Mohawks of the Bay of Quinte and Kagita 
Mikam Area Management Board, 1,046,346; Movel/Marchelino Restaurants Ltd., 
175,935; Muskoka-East Parry Sound Business Development Centre, 753,416; NHB 
Industries Limited, 207,891; Naadmaadwuik Area Management Board, 114,551; Nabisco 
Brands Limited, 630,000; Niagara College of Applied Arts and Technology, 3,727,291 ; 
Northern College of Applied Arts and Technology, 3,910,974; Northumberland, 
Corporation of the County of, 753,719; Omushkegowuk Training Management Board, 
663,594; Ontario Prevention Clearinghse, 646,567; Ontario Worker Co-Op Federation, 
555,494; Ottawa-Carleton, Regional Municipality of, 6,207,191; Owen Sound Family 
Y.M.C.A., 3,200,866; Peel Board of Education, 8,769,092; Penmans, 412,477; 
Peterborough EPYC Centre, 1,907,327; Red Lake Board of Education, 153,946; 
Ridgewood Industries, 131,719; St. Clair College of Applied Arts and Technology, 
4,283,675; Sault Community Information and Centre Career Inc., 2,915,890; Self- 
Employment Development Initiative, 298,790; Shooniyaa Biidoong Training and 
Employment Centre, 363,395; Simcoe County Board of Education, 4,201,153; Sioux 
Lookout Area Aboriginal Employment and Training Initiatives Organization, 1 ,167,831 ; Sir 
Sandford Fleming College of Applied Arts and Technology, 1,664,497; 
Skanehionkwaioteh Incorporated, 1,234,791; Southwest Centre For Community Living, 
2,481,441; Strudex Fibres Limited, 142,562; Sudbury Vocational Resource Centre, 
218,425; Tel-E-Connect Systems Limited, 345,000; Tembec Forest Products Inc., 
169,085; Tilley of Canada Limited, 258,078; Trustees International Association Bridge 
Structure Rehabilitation and Training Centre, 179,207; Trustees of the Labourers' 
International Union of North America Local 597 Training and Rehabilitation Trust Fund, 
269,073; Trustees International Union of Operating Engineers Local 793 Training Fund, 
583,104; Trustees of Labourers' Local 183 Members' Training and Rehabilitation Trust 
Fund, 439,212; Trustees of the IBEW Local 353 Training Fund, 246,917; Trustees of the 
Labourers' International Union of North America Local 506 Training Fund, 484,252; 
Trustees of the Labourers' Union of North America Local 837 Training Fund, 251 ,501 ; 
Unemployment Help Centre of Windsor, 285,023; Waterloo, Regional Municipality of, 
9,639,517; Westinghouse Railway Canada Ltd., 187,686; Wikwemikong Development 
Commission, 204,532; York, Regional Municipality of, 7,561,650; Youth Employment 
Assistance Headquarters, 1 ,590,1 14; Accounts under $109,000—6,352,191 . 



100 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF EDUCATION AND TRAINING — Continued 

Jobs Ontario Youth Program ($14,356,828): 

African Resource Centre of Ottawa-Carleton, 218,674; African Canbbian Culture Pot Pourn 
Inc., 351 ,900; African Community Organization of Windsor, 479,000; Algonquin College of 
Applied Arts and Technology, 469,200; Alternative Youth Centre for Employment, 
422,280; Barbados House Youth Employment Centre, 586,500, Brampton Youth 
Employment Centre, 351,900; Burlington Y.M.C.A. Youth Employment Services, 234,600; 
Centennial College of Applied Arts and Technology, 586,500; Centre des ressources pour 
jeunes, 351,900; Centre for Advancement Work and Living Youth Employment, 234,600 
La Cite Collegiale, 469,200; COSTI-IIAS Immigrant Services, 469,200; George Brown 
College of Applied Arts and Technology, 351,900: Harambee Centres Canada, 814,692; 
Humber College of Applied Arts and Technology, 351,900; JHS Youth Employment 
Resource Centre, 351,900; The Jamaican Canadian Association, 481,440; Jane Finch 
Concerned Citizens' Organization, 114,954; Job Opportunities for Youth Employment 
Centre, 481,440; Local Youth Network Community Service, 821,100; Parachute Youth 
Employment Centre, 469,200; St. Christopher House, 328,440; St. Clair College of 
Applied Arts and Technology, 351 ,900; St. Stephen's Youth Employment Centre, 469,200; 
Theatre in the Rough, 358,658; Tropicana Community Services Organization, 469,200; 
Woodgreen Employment Counselling Centre, 301,920; Y.M.C.A. of Metro Toronto, 
2,137,920; Youth Employment Service, 469,200; Accounts under $109,000—6,410. 

Student Support ($102,986,488): 

Student Support Program, 101,413,274; Ontario/Quebec Exchange Fellowship, 88,000: 
Second Language Programs, 1,485,214. 

Training Incentives (16,534,161): 

Algonquin College of Applied Arts and Technology, 1,301,085; Cambrian College of Applied 
Arts and Technology, 347,613; Canadore College of Applied Arts and Technology. 
260,160; Centennial College of Applied Arts and Technology, 854,677; La Cite Collegiale, 
298,385; Conestoga College of Applied Arts and Technology, 966,765; Confederation 
College of Applied Arts and Technology, 557,738; Durham College of Applied Arts and 
Technology, 498,152; Fanshawe College of Applied Arts and Technology, 765,897; 
George Brown College of Applied Arts and Technology, 1 ,307,505; Georgian College of 
Applied Arts and Technology, 608,432; Humber College of Applied Arts and Technology, 
632,926; Lambton College of Applied Arts and Technology, 265,905; Loyalist College of 
Applied Arts and Technology, 262,315; Mohawk College of Applied Arts and Technology. 
966,616; Niagara College of Applied Arts and Technology, 473,797; Northern College of 
Applied Arts and Technology, 406,670; St. Clair College of Applied Arts and Technology, 
704,400; St. Lawrence College of Applied Arts and Technology, 692,916; Sault College of 
Applied Arts and Technology, 256,182; Sectoral Skills Council of CEEMI, 686.538; 
Seneca College of Applied Arts and Technology, 1 ,644,470; Sheridan College of Applied 
Arts and Technology, 1,119,495; Sir Sandford Fleming College of Applied Arts and 
Technology, 254,685; Accounts under $109,000 — 400,837. 

Grants to Universities and Related Organizations for Capital Projects ($4,200,000): 

Brock University, 288,000; Carleton University, 336,000; Lakehead University, 113,600; 
McMaster University, 323,400; Nipissing University College, 1 17,600; Queen's University. 
129,200; Ryerson Polytechnical Institute, 463,680; University of Guelph, 412,480: 
University of Toronto, 752,840; University of Western Ontario, 168,000; University of 
Windsor, 191 ,040: Wilfrid Laurier University, 252,000; York University. 652,160. 

Grants to Universities and Related Organizations to Compensate for Municipal Taxation 
($17,269,500): 

Brock University, 470,700; Carleton University, 1,186,800; Lakehead University. 397,650: 
Laurentian University, 397,875; McMaster University. 1,004,700; Queen's University. 
1.011,225; Ryerson Polytechnical Institute, 701,775; Trent University, 292,875; University 
of Guelph, 977,325; University of Ottawa, 1,252,425; University of Toronto. 2,844.675: 
University of Waterloo, 1 ,365,375; University of Western Ontario. 1 ,688.250: University of 



PUBLIC ACCOUNTS, 1993-94 101 

MINISTRY OF EDUCATION AND TRAINING — Continued 

Windsor, 854,325; Wilfrid Laurier University, 450,375; York University, 2,059,125; 
Accounts under $109,000— 314,025. 

Grants for Universities and Related Organizations Operating Costs ($1 ,875,972,500): 

Algoma University College, 3,820,626; Brock University, 42,363,163; Canadian Institute for 
Advanced Research, 1,250,000; Carleton University, 93,656,867; College de Hearst, 
1,939,345; Council of Ontario Universities, 175,000; Dominicain College, 188,034; 
Lakehead University, 34,526,236; Laurentian University, 46,972,125; McMaster 
University, 118,988,387; Nipissing University College, 9,788,753; Ontario College of Art, 
10,495,368; Ontario Institute for Studies in Education, 24,024,923; Ontario Municipal 
Employees Retirement Board, 4,735,236; Quebec Government, 729,430; Queen's 
University, 128,817,879; Ryerson Polytechnical Institute, 72,418,346; Trent University, 
25,194,400; TV Ontario, 1,107,454; University of Guelph, 107,113,665; University of 
Ottawa, 162,449,071; University of Toronto, 382,701,771; University of Waterloo, 
133,256,606; University of Western Ontario, 172,346,842; University of Windsor, 
70,194,420; Wilfrid Laurier University, 38,714,739; York University, 187,977,287; 
Accounts under $109,000— 26,527. 

Youth Employment and Training ($70,914,939): 

Action Consultation Employment, 594,656; Algonquin College of Applied Arts and Technology, 
3,292,525; Alternative Youth Centre for Employment, 574,762; Belleville Youth 
Employment Counselling Centre (Y.E.C.O), 141,500; Brampton Youth Employment 
Centre, 551,952; Brantford and Brant County Y.E.C.C., 296,776; Burlington Y.M.C.A. 
Youth Employment Services, 410,744; Cambrian College of Applied Arts and Technology, 
2,102,152; Canadore College of Applied Arts and Technology, 611,199; Centennial 
College of Applied Arts and Technology, 1,772,503; Centre de consultation pour 
I'embauche des jeunes, 358,421 ; Centre des ressources pour jeunes, 125,000; Centre for 
Advancement Work and Living Youth Employment, 379,149; Chatham-Kent Y.E.C.C, 
132,250; Conestoga College of Applied Arts and Technology, 1,139,356; La Cite 
Collegiale, 1 ,098,623; Confederation College of Applied Arts and Technology, 2,408,363; 
COSTI-LIAS Immigrant Services, 1,288,832; District of Parry Sound Youth Employment 
Service, 370,070; Durham College of Applied Arts and Technology, 1,014,943; 
-Employment and Education Resource Centre of Cornwall and District, 820,318; 
Fanshawe College of Applied Arts and Technology, 1,234,968; George Brown College of 
Applied Arts and Technology, 1,296,863; Georgian College of Applied Arts and 
Technology, 2,411,134; Humber College of Applied Arts and Technology, 986,770; Job 
Opportunities for Youth Employment Centre, 1 ,524,361 ; John Howard Society- Youth and 
Community Employment Centre, 839,930; Kingston Youth Employment Service, 827,684; 
Lambton College of Applied Arts and Technology, 991,783; Loyalist College of Applied 
Arts and Technology, 1,678,260; Lutherwood Y.E.C.O, 509,224; Markdale and District 
Youth Employment Counselling Service (Y.E.C.S.), 390,907; Metro Toronto John Howard 
Society, 451,208; Ministry of Community and Social Services, 947,860; Mohawk College 
of Applied Arts and Technology, 2,025,107; Niagara College of Applied Arts and 
Technology, 1,584,851; Niagara Falls Y.C.E.S., 115,000; Nipigon-Red Rock Y.E.C.O, 
211,358; Nipissing District Youth Employment Service, 1,423,227; North York Y.M.C.A. 
Youth Employment Services, 195,294; Northern College of Applied Arts and Technology, 
2,161 ,982; Operation Springboard, 868,834; Oxford Youth Employment Service, 481 ,501 ; 
Parachute Youth Employment Centre, 657,504; Pembroke Y.E.C.S., 547,829; 
Peterborough Employment Planning Youth Centre, 624,058; Red Lake Y.E.C.O, 194,703; 
St. Catharines Y.C.E.S., 819,148; St. Christopher House, 969,791; St. Clair College of 
Applied Arts and Technology, 2,688,682; St. Lawrence College of Arts and Technology, 
1,879,573; St. Stephen's Youth Employment Centre, 1,026,166; Sault College of Applied 
Arts and Technology, 1,788,906; Sault Y.M.C.A. Youth Employment Services, 301,900; 
Seneca College of Applied Arts and Technology, 981,114; Sheridan College of Applied 
Arts and Technology, 1,209,930; Sir Sandford Fleming College of Applied Arts and 
Technology, 2,235,300; Smart Planning for Employment and Career, 225,503; Sudbury 
Youth Employment Services, 1,097,794; Thunder Bay Youth Employment Services, 



102 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF EDUCATION AND TRAINING — Concluded 

252,048; Tracks Youth Employment and Resource Centre, 109,687; Tn-County Youth 
Employment Services, 330,876; Victoria County Youth County Employment Services Inc., 
116,500; Welland Youth and Community Employment Service, 115,000; Woodgreen 
Employment Counselling Centre, 646,115; Workers' Compensation Board, 148,617; 
Youth Employment Assistance Headquarters, 525,230; Youth Employment Assistance 
Program, 623,164; Youth Employment Centre, 604,064; Youth Employment Counselling 
Centre, 265,055; Youth Employment Services, 1,194,765; Youth Employment Services- 
Cambridge, 265,908; Youth Employment Teaming Centre, 253,454; Youth Opportunities 
Unlimited, 452,195; Y.M.C.A. of Metro Toronto, 2,970,066; Y.M.-Y.W.C.A. Employment 
Services, 1 ,076,01 1 ; Accounts under $109,000—1 ,076,083. 

Total Other Payments 8,178,962,658 

Statutory ($1,033,545,595) 

Ministers' Salary ($45,600) 

Hon. D.Cooke April 1, 1993 to March 31, 1994 30,357 

Hon. M. Farnan June 17, 1993 to March 31, 1994 11,887 

Hon. S. Wark-Martyn April 1, 1993 to June 16, 1993 3,356 

Parliamentary Assistants' Salary ($26,086) 

G. Malkowski April 1 , 1993 to March 31 , 1994 9,378 

T. Martin April 1 , 1993 to March 31 , 1994 9,378 

G. Wilson April 1 , 1993 to October 20, 1993 5,265 

M. Farnan April 1 , 1993 to June 16, 1993 2,065 

Teachers' Pension Fund ($1,033,473,909) 

Government Contributions, the Teachers' Pension Act 1 ,034,870,691 

Less: Recoveries from Other Ministries 1 ,396,782 



Summary of Expenditure 

Voted 

Salaries and Wages 121 ,048,559 

Employee Benefits 30,91 5,623 

Travelling Expenses 3,596,103 

Other Payments 8,1 78,962,658 

8,334,522,943 
Statutory 1 ,033,545,595 

Total Expenditure, Ministry of Education and Training $9,368,068,538 



PUBLIC ACCOUNTS, 1993-94 103 

MINISTRY OF ENVIRONMENT AND ENERGY 

Hon. C.J. (Bud) Wildman, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($142,861,531) 

Temporary Help Services ($1 ,058,121 ): 

DGS Personnel, 70,813; Kelly Services Ltd., 87,998; Manpower Temporary Services, 66,911; 
Pinstripe Personnel Inc., 68,452; Management Board Secretariat, 569,881 ; Accounts under 
$44,000—194,066. 

Payments to Other Ministries/ Agencies ($359,055): 

Attorney General, 116,090; Economic Development and Trade, 130,520; Labour, 48,008; 
Accounts under $44,000—64,437. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,378,832): 

Citizenship, 56,692; Finance, 423,575; Management Board Secretariat, 92,268; Municipal Affairs, 
432,743; Ontario Native Affairs Secretariat, 159,540; Natural Resources, 54,536; Accounts 
under $44,000— 159,478. 

Employee Benefits ($32,319,862) 

Payments for: Canada Pension Plan, 2,262,252; Dental Plan, 1,248,294; Employer Health Tax, 
3,432,042; Group Life Insurance, 323,971; Long Term Income Protection, 1,591,694; Public 
Service Pension Fund, 10,389,570; Supplementary Health and Hospital Plan, 1,364,102; 
Unemployment Insurance, 4,326,091; Unfunded Liability — Public Service Pension Fund, 
4,037,048. 

Other Benefits: Attendance Gratuities, 660,167; Early Retirement Incentive, 655,203; Maternity Leave 
Allowances, 284,587; Severance Pay, 1,702,384; Accounts under $44,000—9,383. 

Workers' Compensation Board, 345,208. 

Payments to Other Ministries/Agencies ($67,934): 
Accounts under $44,000—67,934. 

Less: Recoveries from Other Ministries/ Agencies ($380,068): 

Finance, 124,853; Management Board Secretariat, 76,739; Accounts under $44,000— 178,476. 

Travelling Expenses ($2,932,450) 

Hon. C.J. (Bud) Wildman, 1,181; B. Huget, 1,337; W. Lessard, 335; R. Dicerni, 8,212; J.G. Bagshaw, 
10,315; J.T. Bassett, 8,005; J. Berkhout, 14,797; M.B. Bienefeld, 12,746; D. Blackwell, 9,005; R.K. 
Brown, 8,475; A.G. Carpentier, 23,379; J.S. Carter, 8,100; P. Cinanni, 9,950; J.D. Coop, 8,985; 
W.A. Creighton, 9,761; B. DeFoe, 15,719; R.A. Dunn, 10,161; E. Farley, 14,986; J. Gehrels, 9,531; 
A. Gibson, 15,143; J.R. Harmar, 16,573; J.G. Herlihy, 19,238; G.M. Hobson, 13,534; R.C. Hore, 
8,338; B.D. Howieson, 11,385; P.A. Inch, 11,101; J.F. Janse, 8,888; T.E. Little, 17,258; D.N. 
MacLean, 10,277; C.A. Manschot, 8,373; D.L. Mcintosh, 19,355; L. Menominee-Rice, 9,701; G.B. 
Mongrain, 9,519; L Moore, 8,609; P.J. Moran, 8,650; R.D. Mundy, 11,050; W.D. Murray, 11,171; 
R. Nadarajah, 10,498; D.A. O'Connor, 13,227; F. Quarisa, 9,623; J.C. Ramshaw, 11,278; S. 
Remmen, 15,152; M.G. Santavy, 14,581; G.W. Scott, 22,396; E.C. Siczkar, 8,636; I.R. Smith, 
10,369; A.L Stortchak, 9,620; J. Taylor, 14,679; M. Thomson, 8,427; J.C. Turchin, 8,971 ; G.L. Van 



104 PUBLICACCOUNTS, 1993-94 

MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Fleet, 37.859; B.R. Ward, 8,659; J. Wesno, 10,682; H.M. Wong, 8,188; R.L Younger, 8,696; M.T. 
Zakrewski, 9,446; Accounts under $8,000—2,288,320. 

Other Payments ($378,297,970) 

Materials, Supplies, etc. ($142,806,016): 

ADI Limited, 61,406; A.J. Robinson and Associates Inc., 91,932; AMKO Systems Inc., 57,907; 
AWT Air and Water Technologies, 48,000; Acme Building and Construction Ltd., 1,143,424; 
Acres International Limited, 46,709; Adnet Information System, 114,976; Ainley and 
Associates Ltd., 98,007; Air-O-Systems, 53,821; Alcan Chemicals, 320,900; Anachemia 
Chemicals Canada Inc., 169,045; Aquatic Sciences Inc., 90,396; Associated Engineering 
(Ontario) Ltd., 777,793; The Atikokan Hydro Electric Commission, 58,637; 

BAS Laboratories Ltd., 46,833; Babbco Offices Services Ltd., 99,458; Basic Chemicals Ltd., 
208,946; Baxter Corp., 73,424; Bayweb, 49,301; Beak Consultants Ltd., 147,558; Belanger 
Construction Ltd., 640,908; Bell Canada, 1,110,515; Belleville P.U.C., 186,745; Bennett 
Mechanical Installations, 429,241; Big Bear Service Inc., 133,555; Biolab Equipment Canada 
Inc., 46,118; Bird and Hale Ltd., 151,114; Birnam Excavating Ltd., 159,893; Blackstone 
Corporation, 57,191; Blastco Corporation, 176,994; Bobcaygeon Hydro, 46,267; Bondar- 
Clegg and Co. Ltd., 126,723; Bonfield Construction Company Ltd., 4,842,723; Bradford West 
Gwillimbury, 80.846; Brampton, Hydro- Electric and Water Commission, 327,942; Brantford 
P.U.C., 261 ,441 . Brian Controls, 49,923; Brimley Litho Ltd., 99,259; Bruce, County of, 95,025; 
Buchan, Lawton, Parent Ltd., 89,522; Bull HN Information Systems Ltd., 101 ,937; 

C.C. Parker Consultants Ltd., 120,235; CH2M Hill Engineering Ltd., 133,213; CM. Dipede Group 
Ltd., 616,966; CW Environmental Consulting Inc., 145,870; Caledon Laboratories Ltd., 91 ,562; 
Calgon Canada Inc., 67,659; Cambridge and North Dumfries Hydro Electric Commission, 
236,467; Canada Post Corporation, 147,252; Canadian Broadcasting Corporation, 50,085; 
Canadian Construction Controls Ltd., 46,047; Canadian Council of Ministers of the 
Environment, 686,125; Canadian Environmental Technology, 89,648; Canadian Institute for 
Radiation Safety, 57,571 ; Canadian Institute for Research in Atmospheric Chemistry, 76,025; 
Canadian International Power, 52,935; Canadian Printco Limited, 88,265; Canebsco 
Subscription Services Ltd., 198,576; Carmen Contracting, 45,299; Centra Gas Ontario Ltd., 
66,312; Chromatographic Specialties Inc., 52,684; Citipol Security Services Inc., 62,317; 
Colgate-Palmolive Canada Inc., 102,199; Compugen Systems Ltd., 171,199; Computer Talk 
Technology Inc., 54,660; Confederation College of Applied Arts and Technology, 179,075; 
Consumers' Gas System, 175,762; Cook Energy Inc., 62,793; Coopers and Lybrand 
Consulting Group, 85,540; Cornwall, City of, 50,074; Coulson and Associates Limited, 93,718; 
Cover-All Direct Response, 58,298; Credit Valley Conservation Authority, 75,000; Crisholm 
Fleming and Associates, 161,752; Crowntek Business Centres, 908,619; Culligan (West 
Toronto) Limited, 62,703; 

DAR Computer Maintenance, 271,521; D.E. Schmidtmeyer, 54,571; Dale and Company, 190,520; 
Datafile, 109,815; Dawson Engineering Ltd., 48,200; Dayson Sandblasting and Coatings. 
140,670; Delta Web, 48,978; Detox Environmental Inc., 251 ,420; Digital Equipment of Canada 
Inc., 131,420; Dionex Canada, 54,297; Dresdon P.U.C., 45,657; Dunnville Hydro Electric 
Commission, 47,301 ; Durham, Regional Municipality of, 51 ,955; 

EPCM Services Ltd., 44,000; Eaglebrook Environmental Corp., 1,144,145; Ellis Teichman 
Communications Ltd., 177,982; Ellis-Don Construction Ltd., 143,981; Ensco Environmental 
Services, 377,708; Entre Computers, 82,938; Environment Canada, 45,241; Essa Ltd., 
65,967; Eugene Craig Septic Service Ltd., 97,623; The Exhibit Store, 126,339; 

F.H. Schaedlich Consulting Ltd., 209,055; FMC of Canada Ltd., 73,845; Fallmont Farms, 133,083; 
Farr and Associates Reporting Inc., 199,336; Fasken, Campbell and Godfrey, 159,200; Faxon 
SMS Canada, 53,259; Fischer and Porter (Canada) Ltd., 51,204; Fisher Scientific Co. Ltd., 
173,085; Fitzsimmons, MacFarlane, Slocum and Harper, 67,634; Flow-Kleen Technology, 



PUBLIC ACCOUNTS, 1993-94 105 

MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

153,562; Flygt Canada Ltd., 169,660; Fort Erie, Regional Municipality of, 181,185; Frank's 
Drilling and Blasting, 47,737; Fraserand Beatty, 139,173; Fryston Canada Inc., 46,947; 

General Chemical Canada Ltd., 1,143,056; Geo-Logic Inc., 234,303; Geomatics International, 
50,079; Giffels Associates Ltd., 66,852; Goodfellow Consultants Inc., 82,296; Gore and Storrie 
Ltd., 977,197; Gowling, Strathy and Henderson, 74,812; Grand and Toy Ltd., 98,529; 
Greenwood Contracting Ltd., 55,323; The Greer Galloway Group Inc., 93,597; Grey, County 
of, 54,174; Grey-Sauble Conservation Authority, 61 ,197; Guillevin International Inc., 147,379; 

H and M Trucks, 49,209; H. Wellwood and Sons Ltd., 51,741 ; HCL Engineering and Construction 
Ltd., 242,978; Haldimand Hydro Electric Commission, 70,637; Hamilton-Wentworth, Regional 
Municipality of, 180,618; Hardy Stevenson and Associates, 74,380; Hearst P.U.C., 51,697; 
Heath and Sherwood Drilling (1896), 44,437; Hewlett Packard Ltd., 131,818; Hickling 
Corporation, 61 ,768; Horton CBI Ltd., 1 ,755,453; Hoskin Scientific Ltd., 88,156; Huron, County 
of, 80,984; 

Infonet Computer Sciences Canada, 257,188; Infostream Cables and Systems Ltd., 130,111; 
Ingersoll P.U.C., 50,968; Inofas Integrated Systems Inc., 107,801; Inter-City Papers Ltd., 
104,582; Interim Waste Authority Ltd., 33,637,947; 

J. McLaughlin Excavating Ltd., 76,735; J.L. Richards and Associates Ltd., 59,222; Jandersam 
Enterprises Ltd., 56,842; Jerdar Enterprises, 106,734; Jeschem, 49,114; Joe Regier Painting, 
50,504; John Emergy Geotechnical, 85,360; John Hayman and Sons Co., 194,526; Johnston 
Smith Fromkin McCulloch, 100,000; 

Kapuskasing P.U.C., 49,947; Kenaiden Contracting Ltd., 2,280,032; Kenora, Town of, 91,713; 
Kilborn Inc., 64,486; Kitchener-Wilmot Hydro Electric Commission, 250,030; Knox Martin 
Kretch Ltd., 106,021 ; Kodak Canada Inc., 83,932; Kon Mag Ltd., 1 ,686,608; 

Lafontaine, Cowie, Buratto and Associates Ltd., 241,359; Laidlaw Environmental Services Ltd., 
109,611; Lake Simcoe Region Conservation Authority, 70,476; Lakehead University, 404,375; 
Lambton, County of, 236,802; The LAN Shoppe, 73,343; Lanark, County of, 96,710; Lederman 
and Associates Ltd., 44,800; Leeds and Grenville, 89,704; London, Corporation of the City of, 
89,345; Lower Thames Valley Conservation Authority, 53,784; 

M.M. Dillon Ltd., 1,290,385; Maclntyre, Brian and Maclntyre, 91,500; MacLaren Engineers Inc., 
78,415; Macviro Consultants Inc., 143,450; Maple Engineering and Construction Co. Ltd., 
398,448; Maracle Press, 58,030; Marathon Drilling Co. Ltd., 68,798; Mardave Construction 
(1990) Ltd., 2,753,639; Marie Lawrentiw and Associates, 49,350; Marshall Macklin Monaghan, 
216,295; Matthews Contracting Inc., 2,658,884; Maunder Britnell Inc., 91,839; McCaustlin 
Installation Inc., 270,007; Media Buying Sevices Ltd., 280,906; Mediascan Canada Inc., 
72,977; Medigas Limited, 166,240; The Mep Company, 71,459; Merlan Scientific Ltd., 60,195; 
Metcon Sales and Engineering Ltd., 64,351; Metropol Security, 353,026; Metropolitan Office 
Electronics Ltd., 61,021; Metropolitan Toronto and Region Conservation Authority, 126,497; 
Micro Market, 171 ,684; Microsel, 91 ,661 ; Milltronics Ltd., 51 ,475; Ministries: Attorney General, 
3,786,617; Culture, Tourism and Recreation, 359,000; Education and Training, 88,641; 
Finance, 152,847; Housing, 56,228; Management Board Secretariat, 4,431,711; Municipal 
Affairs, 168,825; Ontario Native Affairs Secretariat, 227,105; Northern Development and 
Mines, 71,770; Transportation, 78,245; Mississauga, City of, 46,122; Mississauga Hydro, 
4,646,285; Mitchell Construction Limited, 290,938; Mitra Technologies, 56,069; Mobility 
Canda, 234,232; Mohawk College of Applied Arts and Sciences, 187,934; Muskoka, District 
Municipality of, 802,570; 

Nadeco Limited, 55,520; Network Construction and Machine, 48,194; Neucom Management 
Systems, 82,583; New Tecumseth Hydro Electric Commission, 56,977; Nicholson's Waste 
Haulage, 89,509; Norstan Canada Inc., 80,871; North Bay Hydro Electric Commission, 
107,296; Novamann (Ontario) Inc., 52,031 ; Novell, 79,891 ; Numatech Canada Inc., 75,870; 



106 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

OE Inc., 219,323; Oliver, Mangione, McCalla and Assoc. Ltd., 64,197; Ontario Hydro, 4,405,159; 
Ontario Water Products, 203,113; Oracle Corporation Canada, 46,624; Orangeville Hydro, 
102,877; Ortech International, 180,61 1 ; 

Pacific Electronic and Electrical Co., 44,377; Parry Sound P.U.C., 46,673; Peel, Regional 
Municipality of, 68,098; Pembroke, City of, 70,154; Perkin-Elmer (Canada) Ltd.. 65,348; 
Peterborough, County of, 103,777; Petro-Canada, 75,704; Phyto-Tec Group, 87,377; Pilen 
Construction of Canada, 1,219,009; Pitney Bowes, 99,164; Price Waterhouse, 48,007; 
Priestap Electric Ltd., 49,429; Pro-Art Graphics Ltd., 99,594; The Proctor and Redfern Group, 
930,641 ; Pulse Instrumentation Ltd., 84,798; Purolator Courier Ltd., 228,957; 

Quantech Electrical Contractors Ltd., 314,299; 

R. Tobias Baumhard Barristers and Solicitors, 62,640; RDP Fulfillment Corporation, 369,034; RE. 
Winter and Associates Ltd., 78,103; R.M.R.S. Systems, 160,000; R.V. Anderson Associates 
Ltd., 356,160; Raisin Region Conservation Authority, 125,756; Raven Beck Environmental 
Ltd., 107,399; Receiver General for Canada, 779,903; Recycling Development Corporation of 
Canada, 90,751; Reed Stenhouse Limited, 111,607; Reid and Associates Limited, 154,385; 
Republic Environmental Systems, 53,963; Resource Integration Systems Ltd., 164,737; Roto- 
Rooter Sewer Service, 61 ,515; 

St. Catharines, City of, 212,750; St. Mary's P.U.C., 51,196; Sam Dunford and Sons Ltd., 54,296; 
Sandwell Inc., 96,440; Sarnia Hydro, 531,632; Sault Ste. Marie P.U.C., 221,006; Savin 
Canada Inc., 118,567; Shell Canada Products Ltd., 75,257; Silicon Graphics Computer 
Systems, 87,889; Simcoe, County of, 162,392; Simcoe Equipment and Supplies Ltd., 50,000; 
Simcoe Hydro Electric Commission, 82,250; Smith's Plumbing Service, 162,537; Soft Probe 
Computing Services, 65,052; Sprint Computer Services, 119,669; Stanchem, 764,649; State 
Contractors Inc., 1,157,428; Steven Burgess Architects, 246,773; Stonhard Ltd., 45,315; 
Stratford P.U.C., 59,422; Sutherland and Schultz, 101,373; Systems Plus, 229,316; 

T.R.E.L. of Sarnia Ltd., 61 ,762; TV Ontario, 50,040; Taylor Woodrow Canada Ltd., 149,051 ; Tech- 
Tra Services Engineering Ltd., 53,924; Tekran Inc., 65,798; Terratec, 65,292; Thomas 
Environmental Management Inc., 191,896; Thorn Press Ltd., 135,488; Thombury P.U.C., 
126,168; Thunder Bay Chemicals Ltd., 133,372; Timmins, City of, 48,385; Toshiba of Canada 
Limited, 129,701; Trent University, 101,193; Trenton, Corporation of the City of, 181,097; 
Triangle Pump Services Ltd., 93,519; Triathlon Vehicle Leasing, 1,408,068; Trow Consulting 
Engineers Ltd., 135,160; 

Union Gas Ltd., 82,405; Uniroyal Chemical Ltd., 674,801 ; Unisource Canada Ltd., 1 12,417; United 
Messengers, 47,400; University of Guelph, 130,489; University of Toronto, 60,562; University 
of Waterloo, 389,682; Upper Thames River Conservation Authority, 155,286; 

VWR Scientific Inc., 175,930; Van Waters and Rogers Ltd., 46,615; Van-Con General Contractors 
Ltd., 418,189; Varian Canada Inc., 92,492; Victor Pierobon Consultants Ltd., 120,775; Victoria, 
County of, 148,737; Vince Ferro Construction Ltd., 439,667; Viscom Ltd., 54,506; Visual 
Systems Development Corp., 60,734; 

W.A. Stephenson Mechanical Contractors Ltd, 289,961; Wallace and Tiernan, 106,946; 
Wallaceburg Hydro Electric Commission, 74,447; Wardrop Engineering Consultants, 181,883; 
Wasaga Beach Hydro Electric Commission, 78,477; Waterloo North Hydro Electric 
Commission, 218,910; Welland, City of, 151,661; Wellington Laboratories, 58,428; West 
Lincoln, Township of, 3,176,482; Westburne Central Supply Ltd., 92,426; Wilier Engineering, 
48,284; Wye Marsh Wildlife Centre, 142,600; 

Xerox of Canada Ltd., 665,874; 

York University, 76,043; 



PUBLIC ACCOUNTS, 1993-94 107 

MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

799656 Ontario Ltd., 47,160; 953543 Ontario Ltd., 430,880; 

Accounts under $44,000—22,175,556. 

Less: Provincial Subsidies to Municipalities Qualifying for Assistance on 1993/94 Disbursements 
($5,101,944): 
Provincial Subsidies on 1993/94 Disbursements, 5,101 ,944. 

Grants, Subsidies, etc. ($235,491,954): 

Payments to Health Units under the Environment Protection Act VIII ($6,265,058): 

Algoma, 133,019; Durham, 255,552; Eastern Ontario, 499,167; Haldimand-Norfolk, 317,353; 
Haliburton-Kawartha-Pine Ridge, 444,912; Hamilton-Wentworth, 255,889; Hastings and 
Prince Edward, 357,010; Institute for Social Impact, 597,990; Kingston, Frontenac and 
Lennox, 263,225; Leeds-Grenville and Lanark, 480,977; Northwestern, 216,971; Perth, 
116,093; Peterborough, 176,084; Porcupine, 162,805; Renfrew, 254,240; Simcoe, 
343,203; Sudbury, 210,388; Thunder Bay, 245,934; Wellington-Dufferin-Guelph, 170,940; 
York, 264,865; Accounts under $109,000-^98,441 . 

Payments to Municipalities Qualifying for Assistance-Municipal Projects ($80,409,702): 
Metropolitan, Regional and District Municipalities ($14,031 ,272): 

Durham, 234,033; Haldimand-Norfolk, 3,691,152; Metro Toronto, 1,044,044; Muskoka, 
1 ,238,595; Ottawa-Carleton, 4,439,426; Sudbury, 2,841 ,229; Waterloo, 542,793. 

Cities ($3,007,643): 

Thorold, 344,143; Thunder Bay, 1 ,305,032; Windsor, 1 ,358,468. 

County ($440,259): 
Oxford, 440,259. 

Towns ($14,124,989): 

Almonte, 133,523; Arnprior, 451,087; Blind River, 863,764; Bruce Mines, 417,841 ; Clinton, 
608,465; Cobalt, 337,228; Espanola, 701,009; Haileybury, 137,904; Hanover, 
310,044; Innisfil, 873,202; Kapuskasing, 419,220; Kirkland Lake, 188,178; Latchford, 
146,115; Listowel, 1 ,293,391 ; Mattawa, 281,792; Meaford, 126,589; New Tecumseth, 
305,248; Penetanguishene, 1,071,316; Sioux Lookout, 2,518,292; Smooth Rock 
Falls, 2,357,068; Stayner, 583,713. 

Townships ($26,793,773): 

Alfred, 300,338; Ameliasburgh, 332,069; Anson, Hindon and Minden, 287,179; Armstrong, 
1,004,741; Atikokan, 177,130; Bosanquet, 122,304; Bruce, 206,133; Cambridge, 
442,110; Carnarvon, 122,225; Cornwall, 739,150; Dover, 909,916; Enniskillen, 
837,228; Finch, 1,074,045; Golden, 1,061,544; Gosfield South, 306,491; Haldimand, 
116,107; Howland, 1 ,050,392; James, 1,635,276; London, 1 ,567,801 ; Manitouwadge, 
719,948; Mariposa, 577,304; Mattice-Val Cote, 885,016; Moore, 224,084; Percy, 
162,843; Petawawa, 475,759; Plummer Additional, 113,050; Plympton, 332,624; 
Roxborough, 166,421; Russell, 111,109; St. Edmonds, 231,809; St. Joseph, 
2,477,971; Sarawak, 1,999,724; Schreiber, 261,004; Sidney, 3,452,079; Sombra, 
1 ,491 ,327; Wellesley, 819,522. 

Villages ($14,200,265): 

Alfred, 494,472; Dutton, 288,551; Elmvale, 3,172,365; Erin, 172,049; Flesherton, 
1,454,204; Frankford, 1,290,199; Hilton Beach, 1,880,054; Lakefield, 237,968; 
Madoc, 550,972; Neustadt, 155,664; Paisley, 351,486; Petawawa, 1,784,000; Ripley, 
791,558; Rodney, 298,912; St. Isidore de Prescott, 154,279; Thomloe, 378,712; 
Wheatley, 744,820. 



108 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Improvement District ($806,133): 
Shedden, 806,133. 

Local Service Boards ($1 ,433,755): 

Arkona, 110,720; Bothwell, 159,984; Coldwater, 152,357; Grand Valley, 229,888; 
Vankleek Hill, 197.072; West Lome, 583,734. 

Ministry ($828,073): 

Transportation, 828,073. 

Public Utilities Commissions ($1 ,863,109): 

Cochrane, 815,215; Gananoque, 761 ,795; Stirling, 1 26,380; Tilbury, 1 59,71 9. 

Accounts under $1 09,000—2,880,431 . 

Payments to Municipalities Qualifying for Assistance — Provincial Projects ($6,129,381): 
Regional Municipalities ($2,043,934): 
Peel, 1 ,774,069; York, 269,865. 

City ($448,031): 

Belleville, 448,031. 

Counties ($534,368): 

Elgin, 277,794; Lambton, 256,574. 

Town ($1,024,399): 

Thornbury, 1,024,399. 

Less: Recoveries from Towns ($471 ,488): 
New Tecumseth, 471 ,488. 

Township ($561 ,775): 
Temagami, 561,775. 

Village ($1,665,481): 

Victoria Harbour, 1 ,665,481 . 

Accounts under $1 09,000—322,881 . 

Infrastructure Planning Studies ($698,464): 
Cities ($266,060): 

Scarborough, 147,150; York, 118,910. 

Accounts under $109,000 — 432,404. 

Infrastructure Rehabilitation ($930,902): 
City ($503,945): 

Etobicoke, 503,945. 

Accounts under $109,000 — 426,957. 

Regional Priorities ($6,766,954): 
Towns ($3,673,612): 

Bruce Mines, 136,193; Cobalt, 508,019; Dryden, 269,705; Espanola, 847,101: 
Kapuskasing, 184,324; New Liskeard, 129,713; Sioux Lookout, 866,900; Smooth 
Rock Falls, 486,565; Sturgeon Falls, 245,092. 



PUBLIC ACCOUNTS, 1993-94 109 

MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Townships ($1 ,439,852): 

Chappie, 150,000; James, 448,250; Manitouwadge, 399,781; St. Joseph, 265,458; Val 
Rita-Harty, 176,363. 

Public Utility Commission ($348,000): 
Cochrane, 348,000. 

Village ($297,000): 

Hilton Beach, 297,000. 

Accounts under $1 09,000—1 ,008,490. 

Less: Recoveries from Other Ministries ($6,766,954): 
Northern Development and Mines, 6,766,954. 

Capital Grants for Waste Treatment/Disposal and 3R's-Reduction, Reuse and Recycling 
($29,642,219): 
Corporations ($8,480,606): 

Beaumem Industries, 527,320; Bluewater Recycling Association, 222,570; Essex Region 
Conservation Authority, 110,433; Fibre Resources Recovery Corporation, 835,196; 
General Motors Transmission Chart, 130,758; Kingston Area Recycling Corporation, 
461,007; Knowaste Technologies Inc., 256,090; MacMillan Bloedell, 1,272,428; Mid- 
Huron Landfill Board, 121,240; National Rubber Company Inc., 2,081,338; Niagara 
Municipal Recycling Group, 178,545; Phoenix Fibreglass Inc., 228,671; Recovery 
Technologies Inc., 1,094,426; Resource Plastics Corp., 576,745; Try Recycling Inc., 
127,296; Tyretek Industries, 1 18,893; Waxman Resources Inc., 137,650. 

Metropolitan and Regional Municipalities ($2,702,390): 

Durham, 110,865; Haldimand-Norfolk, 335,614; Halton, 300,942; Hamilton-Wentworth, 
150,125; Peel, 266,107; Sudbury, 766,035; Waterloo, 567,301 ; York, 205,401 . 

Cities ($5,959,734): 

Barrie, 235,952; Brockville, 196,399; Guelph, 2,709,125; Mississauga, 462,071; Nepean, 
109,083; Niagara Falls, 281,553; Peterborough, 175,199; Port Colborne, 867,136; St. 
Catharines, 492,452; Sault Ste. Marie, 121 ,892; Thunder Bay, 308,872. 

Counties ($1,485,009): 

Essex, 377,284; Grey, 365,490; Lambton, 161 ,413; Northumberland, 349,462; Wellington, 
231,360. 

Towns ($1,656,394): 

Bracebridge, 241,025; Fort Frances, 172,490; Grimsby, 528,481; Kincardine, 326,307; 
Pelham, 122,145; Shelburne, 149,366; Southampton, 1 16,580. 

Townships ($677,497): 

Faraday, 314,965; Hornepayne, 362,532. 

Village ($132,733): 
Hensall, 132,733. 

Local Service Board ($1 ,421 ,824): 
Simcoe, 1 ,421 ,824. 

Accounts under $109,000—7,1 26,032. 



110 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Grants for Municipal Recycling Support ($42,078,885): 
Corporations ($5,307,469) 

Bluewater Recycling Association, 335,874; Bruce County Area Recycling Commission, 
160.257; Centre and South Hastings Recycling, 1,076,837; Essex Region 
Conservation Authority, 661,731; Kingston Area Recycling Corporation, 560,269; 
Muskoka Recycling Association, 790,155; Ontario Northwest Recycling Association, 
396,460, Pembroke and Area Waste Management Board, 234,339; Recycling 
Together Recycler Ensemble, 309,982; Renfrew South Recyclers Association, 
128,318; Scott's Plains Recycling Inc., 405,318; Victoria Recycling Association, 
1 27,451 ; Wellington Recycling Group Association, 1 20,478. 

Metropolitan and Regional Municipalities ($17,106,980): 

Durham, 1,663,111; Haldimand-Norfolk, 220,807; Halton, 1,963,488; Hamilton- 
Wentworth, 1,394,705; Metro Toronto, 8,115,466; Sudbury, 237,227; Waterloo. 
3,512,176. 

Cities ($11 ,997,703): 

Barrie, 339,734; Brampton, 589,258; Brantford, 214,053; Cornwall, 157,503; Guelph, 
643,441; London, 411,557; Mississauga, 4,985,264; Nepean, 312,329; North Bay, 
198,363; Orillia, 267,813; Ottawa, 1,208,222; St. Catharines, 241,444; Sarnia 
Clearwater, 461,615; Sault Ste. Marie, 246,671; Thorold, 118,262; Toronto, 618,992: 
Vaughan, 983,182. 

Counties ($1,059,603): 

Lanark, 426,203; Northumberland, 256,285; Peterborough, 265,326; Prince Edward, 
111,789. 

Towns ($1,803,532): 

Alexandria, 250,848; Aurora, 146,944; Caledon, 119,271; Markham, 585,893: 
Newmarket, 374,134; Richmond Hill, 326,442. 

Township ($318,397): 
Ignace, 318,397. 

Local Service Boards ($1,378,172): 

Cumberland, 217,824; Gloucester, 336,918; Simcoe, 823,430. 

Accounts under $109,000—3,107,029. 

Municipalities Qualifying for Assistance: Beaches Restoration ($24,329,000): 
Corporations ($6,553,689): 

Ausable-Bayfield Conservation Authority, 835,918; Essex Region Conservation, 142,950; 
Grand River Conservation Authority, 552,947; Grey-Sauble Conservation Authority, 
265,262; Halton Region Conservation Authority, 941,743; Lake Simcoe Conservation 
Authority, 157,009; Long Point Region Conservation Authority, 203,806; Maitland 
Conservation Authority, 1,070,000; Metropolitan Toronto and Region Conservation 
Authority, 184,338; Napanee Region Conservation Authority, 210,420; Niagara 
Peninsula Conservation Authority, 151,249; Prince Edward Region Conservation 
Authority, 145,150; Rideau Valley Conservation Authority, 357,425; St. Clair Region 
Conservation Authority, 169,026; Saugeen River Conservation Authority, 423.483; 
Upper Thames River Conservation Authority, 549,492; Wye Marsh Wildlife Centre, 
193,471. 

Metropolitan and Regional Municipalities ($7,412,909): 

Haldimand-Norfolk, 761,779; Hamilton-Wentworth, 369.398; Metro Toronto, 1,162.172; 
Muskoka, 3,892,191; Niagara, 1,053,019; Ottawa-Carleton. 174,350. 



PUBLIC ACCOUNTS, 1993-94 VM 

MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Cities ($2,580,788): 

Chatham, 996,750; St. Catharines, 218,663; Toronto, 252,667; Windsor, 1 ,1 12,708. 

Towns ($7,003,680): 

Carleton Place, 268,493; Kemptville, 2,972,678; Smith Falls, 3,762,509. 

Accounts under $1 09,000—777,934. 

Grants for Applied Pollution Prevention Research ($3,259,531): 

Aquarobic Ltd., 130,000; Biotech Environmental Inc., 149,460; Grace Dearborne Inc., 
109,790; Halozone Recycling Inc., 506,039; Natural Environment Recovery Inc., 170,747; 
Proctor and Redfern Group, 154,000; Prosep Technologies, 202,180; Questran Canada 
Inc., 171,512; Receiver General for Canada, 121,500; Tallon Metal Technologies Inc., 
225,012; Unisearch Associates Inc., 122,693; University of Waterloo, 144,860; Zenon 
Environmental Inc., 160,391. 

Accounts under $1 09,000—891 ,347. 

Grant to the Association of Municipal Recycling Co-ordinators ($31 7,21 5): 
Association of Municipal Recycling Co-ordinators, 317,215. 

Grants for Coal Tar Site Investigation ($1 7,668): 
Accounts under $1 09,000—1 7,668. 

Grants for Compensation Payments under Part IX the Environmental Act ($19,675): 
Accounts under $109,000— 19,675. 

Grant to the Conservation Council of Ontario ($21 ,000): 
Accounts under $109,000—21 ,000. 

Grant to the Dorset Laboratory Daycare and Learning Centre ($5,000): 
Accounts under $109,000—5,000. 

Energy Economics Grants ($136,874): 
Accounts under $109,000—136,874. 

Grants for Environmental and Health Protection Research ($1 ,736,955): 
Universities ($1 ,262,623): 

Guelph, 401 ,664; McMaster, 162,170; Waterloo, 437,059; York, 261 ,730. 

Accounts under $109,000—474,332. 

Grants to the Environmental Youth Corps. ($9,655,506): 

Agriculture, Food and Rural Affairs, 241,637, Culture, Tourism and Recreation, 469,473; 
Natural Resources, 6,396,988; Northern Development and Mines, 243,877. 

Accounts under $109,000—2,303,531 . 

Grants for Excellence in Research Awards ($4,000): 
Accounts under $109,000—4,000. 

Household Hazardous Waste Collection Grants ($286,483): 
Accounts under $1 09,000—286,483. 

Grants for Industrial 3R's — Reduction, Reuse and Recycling ($56,922): 
Accounts under $109,000—56,922. 



112 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Grants for Intervener Funding ($15,000): 
Accounts under $1 09,000— 1 5,000. 

Municipal Reduction Reuse Grants ($1 ,060,31 1 ): 

Metropolitan and Regional Municipalities ($765,283): 
Metro Toronto, 572,402; Durham, 192,881 . 

Accounts under $109,000—295,028. 

Grants for the Niagara Escarpment ($2,500,000): 
The Ontario Heritage Foundation, 2,500,000. 

Grants to the Ninety-Nine Operation Skywatch ($7,500): 
Accounts under $109,000—7,500. 

Grant to Ontario Environmental Network ($50,000): 
Accounts under $109,000—50,000. 

Grants to the Ontario Federation of Anglers and Hunters ($75,000): 
Accounts under $109,000—75,000. 

Grants to the Ontario Municipal Engineers Association ($65,000): 
Accounts under $109,000— 65,000. 

Grants to the Ontario Waste Exchange Program ($1 10,000): 
Ortech International, 110,000. 

Transfer Payments — Ontario Waste Management Corporation ($4,307,000): 
Ontario Waste Management Corporation, 4,307,000. 

Grants for Pesticides Research ($237,776): 
University of Guelph, 177,776. 

Accounts under $109,000— 60,000. 

Grant to Pollution Probe ($50,000): 
Accounts under $109,000—50,000. 

Grants for Public Environmental Educational Projects and Conferences ($457,81 1): 
Accounts under $1 09,000-^57,81 1 . 

Grants to the Recycling Council of Ontario ($363,242): 
Recycling Council of Ontario, 363,242. 

Grant for Sectoral Partnership ($300,000): 
Port Hope Energreen T.E.E.M., 300,000. 

Grants to Universities for Post Doctoral Fellowships ($1 56,500): 
Accounts under $109,000—1 56,500. 

Operating Energy Research Grants ($1,839,937): 

Dupont Canada Inc., 278,571 ; Environmental Batteries Systems, 124,371 ; Fabian Engineering 
Ltd., 110,000; Faplex Research Inc., 179,625; Imperial Oil Ltd., 120,000; Inverpower 
Controls Ltd., 191 ,140; Stackpole Ltd., 185,000. 

Accounts under $109,000—651 ,230. 



PUBLIC ACCOUNTS, 1993-94 113 

MINISTRY OF ENVIRONMENT AND ENERGY — Continued 

Operating Conservation Initiatives Grants ($3,080,650): 
Corporations ($1 ,554,359): 

Canadian Standards Association, 110,000; Energy Educators of Ontario, 200,000; 
International Council for Local Environmental Initiatives, 132,000; Metropolitan 
Toronto and Region Conservation Authority, 145.000; Ontario Recreation Facilities 
Association Inc. (O.R.F.A.), 130,000; Peterborough Green-Up Association, 210,650; 
Sarnia-Lambton Centre for the Arts and the Entertainment Inc., 281,709; Science 
North, 1 10,000; Seneca, 235,000. 

Cities ($249,371): 

Cornwall, 11 5,480; Guelph, 133,891. 

Accounts under $109,000— 1 ,276,920. 

Operating Industrial Efficiency Grants ($123,527): 
Accounts under $1 09,000—1 23,527. 

Capital Energy Research Grants ($5,000): 
Accounts under $109,000— 5,000. 

Capital Conservation Initiatives Grants ($10,426,183): 
Corporations ($6,932,884): 

Atikokan Energy Conservation Corp., 179,137; Carleton University, 490,600; Central 
Ontario World Issues Association, 178,732; Chrysler Canada Ltd., 300,000; Cornwall 
Energy Efficiency Team, 287,550; East York Board of Education, 250,000; Essex 
County Board of Education, 125,000; Lambton County Board of Education, 283,700; 
McMichael Canadian Art Collection, 250,000; Metropolitan Separate School Board, 
510,000; Metropolitan Toronto School Board, 219,363; Mississauga Hospital, 
245,203; Mohawk College of Applied Arts, 187,000; North York Board of Education, 
250,000; Peterborough Civic Hospital, 196,118; Peterborough County Board of 
Education, 210,645; St. Mary's General Hospital, 287,886; St. Michael's Hospital, 
382,884; St. Vincent's Hospital, 125,000; Sarnia-Lambton Centre for the Arts and the 
Entertainment Inc., 199,073; Scarborough Board of Education, 250,000; Toronto 
Board of Education, 250,000; Toronto Hospital, 550,000; University of Ottawa, 
193,380; University of Toronto, 156,613; Waterloo County Board of Education, 
125,000; York Board of Education, 250,000. 

Municipality ($126,464): 

Metropolitan Toronto, 126,464. 

Cities ($462,648): 

Cornwall, 290,567; Guelph, 172,081 . 

Accounts under $109,000—2,904,1 87. 

Capital Industrial Efficiency Grants ($4,261 ,077): 

Canadian Pacific Forest Products Ltd., 138,625; Cormag Inc., 206,138; E.B. Eddy Forest 
Products Ltd., 112,000; Federal White Cement Ltd., 150,000; Gait Forge Ltd., 158,231; 
General Motors of Canada Ltd., 170,000; Goodyear Canada Inc., 153,750; Indalloy 
Division of Indal Ltd., 150,000; The John Forsuth Co. Inc. (Penmans), 300,000; Redpath 
Sugars, 225,000; Rheem Canada Ltd., 150,000; 

Accounts under $109,000— 2,347,333. 

Total Other Payments 378,297,970 



114 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF ENVIRONMENT AND ENERGY — Concluded 

Statutory ($58,492) 

Ministers Salary ($30,357) 

Hon. C.J. (Bud) Wildman April 1 , 1993 to March 31, 1994 30,357 

Parliamentary Assistants' Salary ($28,135) 

BobHuget April 1, 1993 to March 31, 1994 9.378 

Wayne Lessard April 1 , 1 993 to March 31 , 1 994 9,378 

Irene Mathyssen April 1 , 1 993 to March 31 , 1 994 9,379 



Summary of Expenditure 

Voted 

Salaries and Wages 142,861 ,531 

Employee Benefits 32,31 9,862 

Travelling Expenses 2,932,450 

Other Payments 378,297,970 

556,411,813 
Statutory 58,492 

Total Expenditure, Ministry of Environment and Energy $556,470,305 



PUBLIC ACCOUNTS, 1 993-94 1 1 5 



MINISTRY OF FINANCE 

Hon. Floyd Laughren, Minister 
Hon. Brad Ward, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($222,376,966) 

Temporary Help Services ($3,608,504): 

Accountemps, 62,621; Management Board Secretariat, 2,655,840; Manpower Temporary 
Services, 72,352; Personnel Opportunities Ltd., 154,723; Pinstripe Personnel Inc., 115,110; 
Quest Consultants, 101,052; Templus, 238,289; Yvonne A. Carroll Inc., 45,875; Accounts 
under $44,000—1 62,642. 

Payments to Other Ministries/ Agencies ($1 ,71 2,739): 

Agriculture, Food and Rural Affairs, 61,634; Community and Social Services, 102,159; Office of 
Francophone Affairs, 52,311 ; Intergovernmental Affairs, 52,177; Labour, 64,987; Management 
Board Secretariat, 982,752; Municipal Affairs, 69,192; Workers' Compensation Board, 74,785; 
Accounts under $44,000—252,742. 

Less: Recoveries from Other Ministries/ Agencies ($959,250): 

Canadian Intergovernmental Conference Secretariat, 47,963; Consumer and Commercial 
Relations, 65,431; Economic Development and Trade, 199,027; Management Board 
Secretariat, 21 1 ,621 ; Accounts under $44,000—435,208. 

Less: Recoveries from the Motor Vehicle Accident Claims Fund, 1 ,216,716. 

Employee Benefits ($53,349,585) 

Payments for: Canada Pension Plan, 3,567,290; Dental Plan, 2,201,069; Employer Health Tax, 
4,660,710; Group Life Insurance, 509,877; Long Term Income Protection, 2,682,404; Public 
Service Pension Fund, 16,481,415; Supplementary Health and Hospital Plan, 2,339,305; 
Unemployment Insurance, 7,072,960; Unfunded Liability — Public Service Pension Fund, 
6,742,01 9; Accounts under $44,000— 26,1 55. 

Other Benefits: Attendance Gratuities, 1,182,198; Death Benefits, 51,290; Early Retirement Incentive, 
1 ,379,378; Maternity Leave Allowances, 878,904; Severance Pay, 3,318,819. 

Workers' Compensation Board, 491 ,025. 

Payments to Other Ministries ($187,630): 

Management Board Secretariat, 1 10,222; Accounts under $44,000—77,408. 

Less: Recoveries from Other Ministries ($192,860): 
Accounts under $44,000—1 92,860. 

Less: Recoveries from Motor Vehicle Accident Claims Fund, 230,003. 

Travelling Expenses ($3,599,828) 

Hon. F. Laughren, 21,629; Hon. B. Ward, 9,333; S. Owens, 416; K. Sutherland, 519; J. Kaufman, 
3,538; E. Clitheroe, 19,868; D. Palozzi, 2,391; E. Anderson, 20,355; R.C. Andrews, 8,629; S. 
Ashton, 8,866; P. Babic, 14,508; J. Barretto, 15,035; J. Bellamy, 9,543; J. Bertrand, 12,333; C. 



116 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF FINANCE — Continued 

Bon, 8.433; P. Busby. 1 1 ,928; G.R. Cameron. 1 1 .845; E. Campbell. 8.827; D.J. Carmichael, 9,020; 
H. Chan. 9,859; L. Courvoisier, 8,209; WE. Covert, 14,186; S Dorey. 9,244, G.G. Dupont. 8,892. 
B. Epnle. 9,167; D. Gabriel, 15,691 ; C.G. Harvey, 8,087; A.O. Hogg, 8,462; J. Kareclas, 8,546; D. 
Kee, 9,002; J. Kee. 8.283; G. LaFreniere. 11.268; A.J. MacDonald, 8,398; D. Maguire, 13,145; B.F 
McParland, 17,420. T L Mosolf. 12.234; M. O Hare. 8,606; EM. Onsiong, 10,428; D. Pagert, 
16.413; D. Rahaman. 8,396; H. Ronson, 8,936; L. Samulewski, 11,516, P. Segum, 12,882; J.C. 
Smart, 9,382; R. Sterfen. 9,742; J.W. Stewart, 15,405; D.E. Stokes. 9.951 ; D St. Onge, 10,603; D. 
Taneja, 15.288, S. Toledano, 12,676; D.W. Trick, 8,026; C. Tsang, 8,628, L.M. Waite, 14,292; T.S. 
Wang, 18.521; D. Wright, 11,984; D.H. Wrong, 9,338; AT. Yeo, 1 1,099; Accounts under $8,000— 
2.980.607. 

Other Payments ($171,224,509) 

Materials. Supplies etc. ($70,617,531): 

AMS Management Systems Canada Inc., 780,984; AT and T Capital Canada Inc., 180,961; 
Advocate Placement Ltd., 75,899; Allseating Corp., 60,356; Anixter Canada Inc., 300,025; 
Ansco Systems Inc., 55,906; Armstrong and Davison, 90,207; Asset Computer Personnel Ltd.. 
121,429; BASF Canada Inc., 98,730; BGS Systems Inc., 44,153; Banctec (Canada) Inc.. 
313,946; Bell Canada, 1,437,292; Bellmore and Moore, 69,221; Benson, Percival, Brown. 
84,354; Borden and Elliot, 264,016; Brightwork Development, 64,115; Burgard Robinson. 
51,980; Burgess Computer Services Inc., 62,534; CCH Canadian Ltd., 94,531; CM Inc., 
51,590; Canada Post Corporation, 5,038,739; Canadian Red Book, 51,496; Candle Corp., 
105,765; Chernos, Conway, 1,058,283; Client Server Computing, 110,593; Client Server 
Factory, 158.985; Collectcorp Inc., 74,303; Compu-Redi, 68,331; Compugen Systems Ltd., 
124,363; Computer Associates Canada Ltd., 255,490; Computer Partners International, 
47,784; Computerland, 2,229,247; Compuware Corp., 49,154; Conference Board of Canada, 
58,755; Contractors Network Corp., 50,122; Coopers and Lybrand Consulting Group, 85,337; 
Crain-Drummond, 50,615; Dale Intermediaries Ltd., 83,378; Dashtech Inc., 127,944; Merilyn 
Dasil, 54,552; Data Business Forms, 77,067; Data Integrity Inc., 69,227; Data Pro (616815 
Ontario Inc.), 59,018; Data Resources Inc., 47,800; Datafile Ltd., 66,914; Datalist, 187,095 
Davies Ward and Beck, 426,136; Davis., Webb and Schulze, 476,422; Paul DeSouza, 50,020 
Dominion of Canada General, 88,550; Don Ash Consultant, 86,719; John J. Drury, 93,255 
Elwood Harrison, 66,142; Emex Systems Inc., 66,735; Environics Research Group Ltd. 
51,000; Ernst and Young Consulting, 301,673; Evans Philip, 76,959; Fabco Data Inc., 67,783 
Fotis Systems Inc., 53,280; Francis Tan Consultants Co., 85,644; Fujitsu Systems Business of 
Canada Inc., 119,677; Oscar Futado, 70,286; GD Consultants, 104,321; GP Systems 
Consultants Ltd., 80,471; GSI International Consulting Group, 164,341; David E. Gibson. 
99,854; Gilbertson, Davis, Herceg, Emerson, McCaskill, 81,881; Goldwing Systems 
Resources Inc., 270,317; Goodman and Goodman, 72,039; Goodwill Vezina French Services 
Ltd., 95,427; Gowling Strathy and Henderson, 52,403; Hamilton Computer Sales and Rentals. 
53,025; Heenan Blaikie, 117,547; Hinds Brian and Associates Ltd., 86,047; Howarth and 
Smith Typesetting and Printing Ltd., 118,937; Hutchinson Smiley Ltd., 159,406; IBM Canada 
Ltd., 6,094,771; Imperial Oil Ltd., 128,554; Informatics Search Group, 54,630; Information 
Builders (Canada) Inc., 46,410; Information Management and Economics Inc., 219,209; 
Innova Envelope, 257,391; Inter-City Papers Ltd., 264,791; JC Consultants Ltd., 152.160; 
Alice Janisch, 71,025; John F. Fagan, 65,830; Joseph Kolosky and Assoc, 76.000; Knoll 
North America Corp., 446,580; Kodak Canada Inc., 135,884; Jonathan Lampe, 102.045; Lang 
Michener, 387,562; Last Byte Inc., 52,769; Lawson, McGrenere, Wesley, Javis and Rose. 
72,809; Lintex Computer Group Inc., 68,308; Lockwood and Associates, 335,314; Logical 
POS Systems Inc., 162,081; Lori Frendo-Cumbo, 65,097; Lotus Consulting Services, 162,950; 
MPH Graphics Inc., 49,670; Marka Computer Consultants, 96,528; McCaustlin Installation 
Inc., 152,260; McKeon, Poss, Halfnight and Corey, 53,489; Media Buying Services Ltd.. 
543,675; Memorex Telex Inc., 223,374; Metaconcepts Inc., 44,157; Middlefield Enterprises 
Inc., 148,679; Miller Thompson, 190,566; Milner Graphics, 501,216; Mingay and Assoc. 
78,681; Ministries: Attorney General, 4,565,376; Consumer and Commercial Relations. 
150,216; Culture, Tourism and Recreation, 124,427; Environment and Energy, 89,200; 
Management Board Secretariat, 7,212,731; Natural Resources. 6.514.610; Northern 



PUBLIC ACCOUNTS, 1993-94 1T7 

MINISTRY OF FINANCE — Continued 

Development and Mines, 3,255,606; Solicitor General and Correctional Services, 295,269; 
Transportation, 60,981; Mobility Canada, 50,642; Modular Telephone Interface Ltd., 196,143; 
Morton International Ltd., 196,365; Mothersill Printing Inc., 84,661; NCR Canada Ltd., 
204,536; Natco Leasing, 534,009; National Computer Professionals, 80,130; Network Court 
Reporting Ltd., 53,136; Newcourt Financial, 81,269; Novell Inc., 384,779; Novotel Toronto 
Centre, 67,230; Thomas James O'Driscoll, 51,858; Ontario Guard Services, 232,656; Ontario 
Municipal Board, 48,315; Ontario Workers' Compensation Institute Inc., 383,376; Optim Corp., 
187,278; Osier, Hoskin, Harcourt, 105,644; PHT Canada Inc., 72,800; KPMG Peat Marwick 
Thome, 494,771; Petro Canada Products, 131,972; Phoenix Information Systems Ltd., 
141,363; Pitney Bowes of Canada, 110,597; Platinum Technology Inc., 52,669; Postage by 
Phone, 95,000; Price Waterhouse, 231,283; Printing Corp Inc., 91,043; Procom Professional 
Computer, 236,200; Purolator Courier Ltd., 185,231; Qualacom Services Ltd., 53,200; 
Quebecor Printing, 78,098; Receiver General for Canada, 666,326; Reed Stenhouse, 
Alexander and Alex, 94,567; Richard Che So and Co., 99,297; Ross Clair, 217,337; Robert 
Paulin, 100,540; Royal Insurance Canada, 59,900; SMR Group, 46,267; Savin Canada Inc., 
238,241 ; Scan-Optics (Canada) Ltd., 230,115; Shell Canada Ltd., 122,638; Shipton McDougall 
Maude Assoc, 60,300; Shirley Cheung Systems Consulting, 58,670; Smith Lyons Torrance 
Stevenson and Mayer, 118,625; Starsys Consulting Services, 117,574; Strikeman Elliott, 
45,343; Storagetek Canada Inc., 1,505,973; Sutton Place Hotel, 44,442; Swansea Computer 
Specialists, 131,050; TLW Enterprise Inc., 121,727; TVJ Enterprises, 102,411; Tenet 
Computer Group Inc., 71 ,397; Thrifty Canada Ltd., 106,790; Thunder Bay, Corp. of the City of, 
48,401; Time Computer Products, 146,379; Tory Tory DesLauriers and Binnington, 79,722; 
Toshiba of Canada Ltd., 124,164; M. Townson, 83,380; Unique Envelope Inc., 247,194; 
Unisys Canada Inc., 81,430; University of Toronto, 253,669; University of Waterloo, 318,968; 
WSC Systems Consulting Inc., 50,077; Walker Interactive Systems, 270,308; Watts Travel 
Marketing Ltd., 65,232; Webcom Ltd., 100,437; Wigle Simpson, 139,470; Wilfred Laurier 
University, 69,468; William M. Mercer Ltd., 315,232; WordPerfect Corp., 162,328; Workers' 
Compensation Board, 93,552; Robert J. Wright, 78,936; Xerox Canada Ltd., 602,651 ; XYcorp 
Inc., 159,609; 926209 Ontario Inc., 47,087; Accounts under $44,000—8,016,757. 

Less: Recoveries from Other Ministries ($302,430): 

Citizenship, 71,414; Management Board Secretariat, 48,288; Transportation, 69,156; 
Accounts under $44,000— 1 13,572. 

Less: Recoveries from Motor Vehicle Accident Claims Fund, 2,1 1 2,038. 

Grants, Subsidies, etc. ($100,606,978): 

Guaranteed Annual Income System, 89,222,216. 

Property Tax Grants, 5,394,474. 

Regional Economic Development Grants ($3,867,809): 

Conference Board of Canada, 148,500; Hastings, Corp. of the County of, 275,000; Ministry of 
Culture, Tourism and Recreation, 3,215,533; Sault Ste. Marie, Corp. of the City of, 
180,000; Accounts under $109,000-^8,776. 

Sales Tax Grants, 142,800. 

Small Business Development Corporations ($1 ,942,549): 

G. Gardner, 134,100; R.J. Gladden, 263,231; L Rohatyn, 134,100; D. Wright, 125,000; 
Accounts under $109,000—1 ,286,1 18. 

Accounts under $109,000— 37,130. 

Total Other Payments 171 ,224,509 



118 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF FINANCE — Continued 

Statutory ($6,968,902,014) 

Ministers' Salary ($45,600) 

Hon. Floyd Laughren April 1 , 1993 to March 31 , 1994 30,357 

Hon. Brad Ward April 1 , 1 993 to March 31 , 1 994 1 5,243 

Parliamentary Assistants' Salary ($18,757) 

S.Owens April 1, 1993 to March 31, 1994 9,379 

K. Sutherland April 1 , 1 993 to March 31 , 1 994 9,378 

Province of Ontario Savings Office ($7,519,056) 

Salaries and Wages ($4,271 ,1 96): 

Temporary Help Services ($1,118,275): 

Management Board Secretariat, 1,118,275. 

Employee Benefits ($1 ,104,044): 

Payments for: Canada Pension Plan, 117,866; Dental Plan, 72,434; Employer Health Tax 
128,776; Long Term Income Protection, 80,986; Public Service Pension Fund, 429,615 
Supplementary Health and Hospital Plan, 82,117; Unemployment Insurance, 217,583 
Unfunded Liability— Public Service Pension Fund, 188,634; Accounts under $44,000—13,804. 

Other Benefits: Attendance Gratuities, 95,409; Early Retirement Incentive, 179,897; Severance 
Pay, 59,605; Accounts under $44,000—36,187. 

Workers' Compensation Board, 10,481. 

Less: Recoveries from Other Activities ($609,350): 

Treasury Program, 607,233; Accounts under $44,000—2,1 1 7. 

Travelling Expenses ($9,916): 

Accounts under $8,000— 9,916. 

Other Payments ($2,133,900): 

Materials, Supplies, etc. ($4,227,267): 

ISM Information Systems Management Corp., 1,235,741; Ministries: Management Board 
Secretariat, 1,785,004; Municipal Affairs, 133,911, Receiver General for Canada. 
31 9,81 1 ; Accounts under $44,000—752,800. 

Less: Recoveries from Other Ministries ($2,093,367): 
Treasury Program, 2,093,367. 

Public Service Labour Market and Productivity Commission ($1,694,018) 

Salaries and Wages ($494,430): 

Temporary Help Services ($144,784): 

Management Board Secretariat 87,213; Accounts under $44,000 — 57,571 . 

Employee Benefits ($66,643): 

Payments for Various Benefits: Accounts under $44,000 — 1 ,972. 

Payments to Other Ministries: Accounts under $44,000 — 64,671 . 

Travelling Expenses ($8,659): 

Accounts under $8,000—^8,659. 



PUBLIC ACCOUNTS, 1993-94 119 

MINISTRY OF FINANCE — Continued 

Other Payments ($1 ,124,286): 

Materials, Supplies, etc. ($774,817): 

Baker and McKenzie, 45,498; Compugen Systems Ltd., 66,398; Computerland, 139,390; 
Johnston Smith Fromkin McCulloch, 46,515; Knoll North America Corp., 186,666; 
Accounts under $44,000—290,350. 

Grants, Subsidies, etc. ($349,469): 
Job Security Fund ($349,469): 

Go Transit, 220,000; St. Catharines General Hospital, 67,410; Accounts under $44,000— 
62,059. 

Office of Social Contract Adjudication ($500,315) 

Salaries and Wages ($203,690): 

Temporary Help Services ($10,800): 
Accounts under $44,000—1 0,800. 

Employee Benefits ($36,212): 

Payments for Various Benefits: Accounts under $44,000 — 1 1 ,740. 

Payments to Other Ministries: Accounts under $44,000 — 24,472. 

Travelling Expenses ($16,017): 

Accounts under $8,000— 16,017. 

Other Payments ($244,396): 

Materials, Supplies, etc. ($244,396): 

Compugen Systems Ltd., 53,862; Knoll North America Corp., 45,731; Accounts under 
$44,000—144,803. 

Interest and Other Expenses on Provincial Debt ($6,959,124,268) 

Interest on Ontario Securities 
Public Issues 

Provincial Issues to Public 2,734,579,908 

Discount on Treasury Bills 333,293,608 3,067,873,51 6 



Non Public Issues 

Canada Pension Plan Investment Fund 1 ,489,035,320 

Teacher's Pension Fund 1 ,699,292,574 

Public Service Pension Fund 686,563,291 

Ontario Municipal Employees Retirement Fund 1 17,250,593 

Other 44,803,329 4,036,945,107 

Interest on The Province of Ontario Savings Office Deposits 100,923,483 



120 



PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF FINANCE — Concluded 



Other Interest. Exchange, Discount and Commission 
Debt Issue Expenses .... 
Interest on Special Purpose and Trust Funds . 
General Administration Expenses . . 
Bank Service and other related charges . 



156,257,679 

27,994.444 

11,933,126 

6.920,669 



203 105 919 
7.408,848.025 



Less: Interest and Other Investment Income 
Interest on Temporary Investments 
Interest Revenue on Loans 



377.802,251 
71,921,506 



449.723,757 
6.959,124,268 



Summary of Expenditure 



Voted 

Salaries and Wages 222,376,966 

Employee Benefits 53,349,585 

Travelling Expenses 3,599,828 

Other Payments 171 ,224,509 

450,550,888 
Statutory 6.968,902,01 4 

Total Expenditure, Ministry of Finance $7,419,452,902 



PUBLIC ACCOUNTS, 1993-94 121 

OFFICE OF FRANCOPHONE AFFAIRS 

Hon. Gilles Pouliot, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($1 ,547,272) 

Payments to Other Ministries ($3,742): 
Accounts under $44,000—3,742. 

Less: Recoveries from Other Ministries ($74,378): 

Finance, 52,31 1 ; Accounts under $44,000—22,067. 

Employee Benefits ($307,193) 

Payments for: Public Service Pension Fund, 115,867; Unemployment Insurance, 46,377; Unfunded 
Liability— Public Service Pension Fund, 51 ,277; Accounts under $44,000—99,479. 

Other Benefits: Accounts under $44,000—9,018. 

Payments to Other Ministries ($21 1 ): 
Accounts under $44,000—21 1 . 

Less: Recoveries from Other Ministries ($15,036): 
Accounts under $44,000—1 5,036. 

Travelling Expenses ($17,450) 

Accounts under $8,000—1 7,450. 

Other Payments ($1 ,083,293) 

Materials, Supplies, etc. ($352,598): 

Management Board Secretariat, 79,086; Yorkville Press, 47,500; Accounts under $44,000 — 
254,173. 

Less: Recoveries from Other Ministries ($28,161): 
Accounts under $44,000—28,161 . 

Grants, Subsidies, etc. ($730,695): 
Other ($936,495): 

Association Canadienne-Frangaise de I'Ontario Provinciale, 124,500; Accounts under 
$109,000—811,995. 

Less: Recoveries from Other Ministries ($205,800): 
Office Responsible for Women's Issues, 205,800. 



122 



PUBLIC ACCOUNTS, 1993-94 



OFFICE OF FRANCOPHONE AFFAIRS — Concluded 



Total Other Payments 



1.083,293 



Hon Gilles Pouliot 



Gilles Bisson 



Statutory ($Nil) 
Minister's Salary (SNil) 

April 1. 1993 to March 31, 1994 
Parliamentary Assistant s Salary (SNil) 

April 1, 1993 to March 31, 1994 



Nil 



Nil 



Summary of Expenditure 

Voted 

Salaries and Wages 

Employee Benefits 

Travelling Expenses 

Other Payments 

Total Expenditure, Office of Francophone Affairs 



1.547,272 

307.193 

17.450 

1,083,293 

$2,955,208 



PUBLIC ACCOUNTS, 1993-94 123 



MINISTRY OF HEALTH 

Hon. Ruth Grier, Minister 

Hon. Shelley Wark-Martyn, Minister 

Hon. Karen Haslam, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($492,113,332) 

Temporary Help Services ($12,808,902): 

CDI Temporary Services Ltd., 50,498; CSL Hospital Services Ltd., 187,966; Constant Care 
Service, 134,662; Kelly Temporary Service Ltd., 99,925; M S Employment Consultants Ltd., 
238,631; Management Board Secretariat, 10,585,424; Manpower Services, 50,873; Medical 
Placement Service, 137,147; Multicon, 60,776; Olsten Personnel, 52,662; Professional 
Nursing Kimberly Quality, 46,428; Profile Personnel Consultants, 112,913; Accounts under 
$44,000—1,050,997. 

Payments to Other Ministries/Agencies ($3,257,576): 

Community and Social Services, 3,045,069; Management Board Secretariat, 206,882; Accounts 
under $44,000— 5,625. 

Less: Recoveries from Other Ministries/ Agencies ($5,866,465): 

Community and Social Services, 5,711,703; Ongwanada Hospital, 73,057; Accounts under 
$44,000—81 ,705. 

Employee Benefits ($119,581,567) 

Payments for: Canada Pension Plan, 8,532,870; Dental Plan, 4,608,486; Employer Health Tax, 
10,174,687; Group Life Insurance, 998,712; Long Term Income Protection, 5,938,934; Public 
Service Pension Fund, 34,422,013; Supplementary Health and Hospital Plan, 5,222,211; 
Unemployment Insurance, 16,525,070; Unfunded Liability— Public Service Pension Fund, 
13,701,379. 

Other Benefits: Attendance Gratuities, 1,047,406; Death Benefits, 73,666; Early Retirement Incentive, 
1,931,956; Maternity Leave Allowances, 1,798,162; Severance Pay, 6,528,911; Accounts under 
$44,000—17,044. 

Workers' Compensation Board, 8,196,914. 

Payments to Other Ministries/Agencies ($1 ,069,807): 
Community and Social Services, 1 ,069,807. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,206,661): 

Community and Social Services, 1 ,174,264; Accounts under $44,000—32,397. 

Travelling Expenses ($ 7,952,594) 

Hon. Ruth Grier, 4,708; Hon. S. Wark-Martyn, 7,810; Hon. K. Haslam, 526; L. O'Connor, 782; P. 
Wessenger, 1,589; M. Mottershead, 3,417; M. Decter, 6,711; C. A. Alexander, 16,513; J. D. 
Atcheson, 14,607; J. Bailey, 9,204; S. Beaubien, 17,132; V. Beckett, 13,150; L Bell, 8,616; G. L. 
Bernardin, 17,886; W. F. Black, 9,685; LA. Blande, 10,127; D. E. Bogart, 8,296; L F. Bottos, 
14,654; G.G. Brisson, 8,132; N. Brooks, 24,686; D. Brown, 11,102; P. F. Brown, 30,000; J. 
Browne, 12,536; P. W. Burgess, 11,574; B. T. Butler, 8,566; F. E. Cahoon, 10,366; D. M. 



124 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Campbell. 20.686. M Carroll. 11,270; R. B Cavanagh, 8,521, C Comeau, 12,221 RE 
Cunningham. 10.442, R M. Daly. 10,397. J H. Danson, 10.654, M. Dongier, 8,571, H A Drouin, 
10.790; M. C Ducharme, 10.503, C. Dunne. 11.209; S. H. Egerton, 8.160; P. Emery. 9.615; L. 
Fabncius. 14,758, I. Farag. 12,848. D. W. Ferenc, 9,075, D.N. Fortin, 14,682; MR Fotherby, 
10.181; L. Francis. 8.591; H. Galhnger. 9,773; M. M. Gerrie, 8,438, G. Gharakhanian, 8,569; J 
Harmer, 8.493; J. F. H. Harvey, 9.592; C. F. Hayward, 15,294; B. Heath, 8,247; T. S Horlor, 9,972; 
L.J. Hutchinson, 13.984; J. Inkster, 10,753; M. T. Irvine, 9.062; T. Jamieson. 9,005 M.J. 
Kennedy, 20.613; C.J. King. 8,559; P. R. Lachance. 9,574; M. D. Lacroix, 16,470; R. E. Landry, 
13.059; S. Lane. 9.767; J. Leclerc, 8,063; E. Lediard, 13,807; M. F. LeFort, 11.551; J. Lemaire, 
19,270, F. D. Loucks. 17.915; D. A. Lowry. 8,290; AC. MacDonald, 13,577. R. MacMillan, 8,114; 
E. Mahood, 27.746; D. Majury. 11,986; P. E. Malcolmson, 13,393; M. Manji. 20.705; DC 
Margetts. 10.967; L. Massender, 9,683; J. B. McEwen, 11,418; M. C. McEwen, 15.545; C. A 
Mclntyre, 9.919; M. McKenna. 8,741 ; M. T. Miller, 10,664; A. Milne, 12,254; G. Monaghan. 19.689 
K A. O'Reilly. 13.085; D. L. OToole, 13,230; P. G. Palmer. 13,026; B. Patchett, 10,524; S 
Pawlowicz, 9,056; J. Payne. 8,182; G. Peplinskie, 20,799: C. Persaud, 8,153; M. Peters. 19.874; 
N. B. Pippin. 9,423; J. Porter, 25,539; J. Pothier, 10,444; R. W. Quan, 15.878; G. Renlund. 14.418; 
J. Restall. 9.238; R. F. Rey, 10,366; W. K. Rowe, 10,394; M. Russell, 9,746; L. Rycaj-Guillemette. 
9.074; AG. Schiratti. 11,061; A. Sehgal, 15,987; J. P. Shea, 8,334; M. E. Sinclair, 16,411; T. 
Skanthavarathan, 8,395; M. Sobota, 10,858; I. Spence, 9,925; D. T. Stuart, 15,213: L. E. Stump. 
8.270; AH. Sudds, 9,130; M. Tanguay, 39,430; R. Therrien, 8,081; D. Thibert, 14,424; B. 
Thompson. 22,920; M. Tremblay, 13,105; R. D. Tremblay, 8,510; E.J. Vandewall, 16.472: J 
Wade, 10,569; W. L. Wells, 10,016; Accounts under $8,000—6,476,964. 

Other Payments ($16,900,662,227) 

Materials, Supplies, etc. ($188,683,600): 

AD Technologies Inc., 49,730; ADCOM Electronics Limited, 90,498; ADI Diagnostics Inc., 122,520: 
The AMS Group, 58,149; AMSCO Canada, 386,531; The ARA Consulting Group Inc.. 
309,033; ASK Computer Systems (Canada) Ltd., 84,000; Abbott Laboratories Ltd., 651.571; 
Addiction Research Foundation, 88,903; Advanced Computer Technology, 48,861; Aladdin 
Synergetics Inc., 282,887; F. Ali, 54,368; Alliance Computers Inc., 121,728: Allied Medical 
Instruments Inc., 255,267; Allseating Corporation, 205,974; Almonte General Hospital. 58.169: 
Amanda Graphics, 91 ,193; Anchor Textiles, 57,995; D. Anderson, 73,351 ; Apex Woodworking 
Company Inc., 186,911; Astral Scientific, 206,921; Atech Microcomputers. 99,516; J. D. 
Atcheson, 81 ,997; Ault Foods Ltd., 561 ,458; 

Babbco Office Services Ltd., 45,748; J. Bacon, 79,221; A. Bagheri. 47,074; Baker and McKenzie, 
625,589; G. Balkansky, 75,495; Bank of Montreal, 52,622; Baxter Corporation. 433,078; M. 
Bay, 136,239; Beatrice Foods Inc., 458,696; Becton, Dickinson Canada Inc., 170.261; Bell and 
Howell Ltd., 58,173; Bell Canada, 60,016; Bell Phonecentre, 4,241,610; Belleville General 
Hospital, 50,000; Bellingham Computer, 97,198; B. Benda, 77,132; E. Berger, 57,815; Bio- 
Rad Laboratories (Canada) Ltd., 49,305; S. M. Biasing, 52,786; Blue Eyes Productions. 
70,719; Bluewater Industrial and Commercial, 52,032; Board of Ophthalmic Dispensers. 
53,698; Boarding out Patients Account, 212,933; M. N. Bojkovic, 74,624; Borsa Wholesale. 
56,420; Brockville, Corporation of the City of, 46,441; Brockville General Hospital. 76.700; 
Brockville Medical Associates, 272,936; Brockville P.U.C.. 45,407; Bronson Painting and 
Contracting. 64,750; S. Brook, 64,083; L.S. Brown, 49.083; Browning Ferriss Industries. 
96,611; Burgess Computer Services Inc., 126,087; Burgess Wholesale Ltd., 176.644; 

CCS Computer Cable Systems Inc., 275,719; CENTRA Gas Ontario Inc.. 481.920: CGI 
Information Systems and Management Consultants Inc., 51,857; CP Express and Transport 
93,480; CRC Communications Limited, 88,789; CSL Hospital Services Ltd., 251. 746; The 
Cambridge Towel Corporation, 47,113; Canada News Wire, 77,962; Canada Post 
Corporation, 3,231 ,569; Canadian Corps of Commissionaires, 436.773; The Canadian Council 
on Health Facilities. 64.459; Canadian Helicopters; 9.458,777; Canadian Institute for Health 
Information. 56,583; Canadian Institute of Law and Medicine, 50,590: Canadian Tire 
Corporation Ltd.. 49.188, Canebsco Subscription Services Ltd., 172.495; L. Canella. 44,936; 



PUBLIC ACCOUNTS, 1993-94 125 

MINISTRY OF HEALTH — Continued 

Cantel Inc., 168,437; Capital Beef Corporation, 108,532; Cardinal Couriers Ltd., 46,354; 
Cassidy's Ltd., 120,522; Centennial Hospital Linen Services, 313,733; Central Gas Ontario, 
304,196; Centre for Evaluation of Medicine, 200,000; C. Chamberlain, 89,378; Charles J. 
Coon and Associates, 57,200; Children's Hospital of Eastern Ontario, 80,007; Chiropractic 
Review Committee, 223,246; J. Chmara, 95,746; Chrysler Canada Ltd., 71,891; Chubb 
Security Systems, 130,485; Clarke Institute of Psychiatry, 572,910; Clearview Turkey Farms 
(Malton) Ltd., 45,935; D. Cochrane, 65,986; College of Nurses of Ontario, 1 1 1 ,422; College of 
Physicians and Surgeons of Ontario, 1,090,808; Colourfile, 51,697; Compugen Systems Ltd., 
3,537,313; Computer Media Group, 45,403; Computerised Learning Centre of Canada, 
52,820; Connaught Laboratories Ltd., 159,525; Consumers Gas System, 1,451,238; J. P. 
Cooper, 62,340; Coopers and Lybrand Consulting Group, 77,660; Corporate Foods Ltd., 
81,440; Corrigan Instrumentation Services Ltd., 66,690; Crang and Boake Inc., 192,861; I. 
Crawford, 106,783; Crestline Coach Ltd., 2,515,772; Crosbie Leroy Watler, 44,792; Cryston 
Computer Systems, 52,353; 

D and R Electronics Company Ltd., 50,030; I. Dain, 118,390; Dale Intermediaries Ltd., 653,478; D. 
Damore, 57,761; Data Business Forms, 1,716,436; Data General (Canada) Inc., 86,484; 
Deacon Taws Friend, 48,841 ; Delta Chelsea Inn, 47,892; Department of Communications, 
200,215; Derry Foods Ltd., 421,342; Diagnostic Chemicals Ltd., 70,934; Dictaphone Canada 
Ltd., 182,081; Digital Equipment of Canada Ltd., 843,158; S. D'lppoliti, 46,970; Diversey Inc., 
140,597; B. J. Dobson, 73,670; Dorey and Crossley Communications, 44,342; Douwe Egberts 
Food Service Ltd., 137,599; Drug Trading Company Ltd., 453,337; V. Duff, 100,563; 

E.B. Looseleaf Inc., 50,554; EPR Equipment Planning Association Ltd., 100,117; East York Health 
Unit, 73,118; Eco-Shred Ltd., 58,431; Edgecombe Group Inc., 150,120; Edwards-Phillips- 
Edwards Consultants Systems, 147,261; R. V. Eliosoff, 89,726; Elizabethtown, Township of, 
57,000; Ellis-Teichman Communications Ltd., 327,359; A. El-Zaibak, 46,242; Emmons and 
Mitchell Construction Ltd., 53,212; Ericsson Communications Canada, 2,552,489; Ernst and 
Young, 185,016; M. Esquivel, 62,493; European Quality Meats and Sausages, 97,209; 
Excelcom-Translex, 96,587; 

Farr and Fuss Lincoln- Mercury Sales Ltd., 63,085; Faxon/SMS Canada, 160,348; Fisher Scientific 
Ltd., 432,974; Fitting Words Inc., 45,775; Fitzsimmons Food Service Ltd., 59,382; Flanagan 
Sales and Distribution Ltd., 136,321; Fleeting Glimpse Productions Inc., 146,307; Ford Motor 
Company of Canada, 499,614; 

GB Catering Limited, 140,545; GK Chemical Specialities Company Ltd., 44,860; G. N. Johnston 
Equipment Company Ltd., 141,843; GSA Consulting Group Inc., 272,376; GSI International 
Group, 176,322; Galtee Meats Ltd., 56,913; General Electric Canada Ltd., 534,420; General 
Motors of Canada Ltd., 64,906; George Brown College of Applied Arts and Technology, 
186,834; G. Gharakhanian, 169,402; Global Medical Products Inc., 60,992; Global Upholstery 
Company Ltd., 150,052; Globe Graphic Communications Inc., 112,164; A. Goldwater, 82,395; 
Gordon Food Service, 88,192; Government Pharmacy Account, 4,004,836; Grand and Toy 
Ltd., 435,620; Gray Communications Group, 63,800; Green-Eclipse, 55,243; Green Shield 
Canada, 1 1 ,251 ,461 ; S. Griffin, 57,443; 

HECO, 60,819; H I R A Ltd., 91 ,369; A. Hackett, 66,546; Hamilton Hydro Electric System, 475,615; 
Hamilton, Regional Municipality of, 98,436; Harp Ceramics and Gifts, 125,578; K. J. Harrison, 
79,475; Harry Linley Inc., 46,192; Y. He, 54,318; Health Care Management Group, 78,545; 
Hewlett-Packard (Canada) Ltd., 261,196; Hickeson-Langs Supply Company, 1,115,380; L 
Hicks, 45,527; D. Hiltz, 118,773; Hoechst Roussel Canada Inc., 548,827; Hoffmann-Laroche 
Ltd., 50,363; Holocene Management Consulting Ltd., 48,305; Honeywell Ltd., 76,292; L. 
Horak, 47,874; Hosie and Brown Auto Electric Ltd., 73,173; Hospital for Sick Children, 87,125; 
S. G. Houtman, 79,927; Hurley Brothers Ltd., 49,260; Huronia District Hospital, 307,968; 
Huronia Office Services Ltd., 49,839; Hutchinson Smiley Limited, 68,058; Hydro Electric 
Power Commission of Ontario, 473,346; 



126 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

IMS America Ltd . 103.175, Imperial Oil. 1,354.979. Infohouse Systems Inc., 52.793. Ingram and 
Bell Inc. 209.100; Innova Envelope, 57,509. Integral. 324.378 Integrated Systems 
Engineering. 54.256; Inter-City Papers Limited, 319.675; Inter Medico. 69.865, Intersolv, 
45.200; Itsolutions. 57.141. 

J. Jaffary. 48,542; James Apostle Consultants. 90.743, Janssen Pharmaceutical Inc., 779,277 C 
Johansen, 47.329; Johns Scientific, 83,806; Johnstone and Adams Graphics, 234,069; C L 
Jones. 85.930; A. Jordan, 44,181 ; 

KPMG Management Group, 101,834; R. Kakar, 53,514; O. Kassim, 52,360; Kendall Canada, 
68,436. L. J. Kennedy, 107,201; Kerzner Papazian MacDermid Tremayne Lloyd, 66.809; Key 
Direct Marketing Services, 45,955; Key-Tech Data Centres Ltd., 44.101; Kildair Service Ltd. 
49.286; Kingston General Hospital. 565,915; Knoll North America Corporation. 832,345 
Knowledgeware Inc., 56,678; Kodak Canada Inc., 56,353; D. Krstich, 74,327; Z. Krysl, 54,550 
E. Kudryn. 58.521 ; M. Kugelmass, 56,874; 

LA. Hamilton and Associates, 47,932; Laidlaw Waste Systems Ltd., 161,575; Lancaster- 
Datamark, 52,948; Landis and Gyr Powers Ltd., 165,292; Larry s Asphalt Paving Company 
Ltd., 60.618; Lasersave, 69,153; N. Lee, 88,486; Lighting Dimensions Ltd., 123,861; Lindquist 
Avey MacDonald Baskerville, 304,655; Linktek Corporation, 92,027; London Hospital Linen 
Service Inc., 582,090; London Hydro, 360,1 13; London Intercommunity Health Centre, 82.058; 
A. Luczak, 48,322: 

MDS Laboratories, 133,623; MFP Technology Services Ltd., 154,440; Manufacturer Finance 
Programs Ltd., 136,488; Maple Leaf Food Service, 466,387; M. Matsui, 96,348: Maurice 
Laporte Approved Home, 73,921; J. McCready, 49,700; McCutcheon Business Forms Ltd.. 
55,050; McElhanney Geosurveys Ltd., 134,188; M. McElwain, 78,643; McMaster University. 
2.960,901; Media Buying Services Ltd., 3,529,977; Mediareach Inc., 52,734; Medical Mart 
Supplies Ltd., 71,467; Medigas Inc., 45,362; Memorex Telex Inc., 150,489; Mercanti Auto 
Body (Mercanti 1990) Ltd., 49,850; H. Merskey, 95,228; Metal Craft Manufacturing Ltd.. 
59,662; Metropol Security, 127,963; Michelin, 51,266; The Michener Institute, 159,850: 
Microage Computer Stores, 121,082; Microbix Biosystems Inc., 103,098; Microfilm Equipment 
Services Ltd., 98,769; Miles Canada Inc., 80,549; A. Miller, 84,681; Millipore (Canada) Ltd.. 
238,171; Ministries: Attorney General, 2,827,050; Finance, 369,707; Housing, 45,424; 
Management Board Secretariat, 14,308,046; Natural Resources, 677,621; Solicitor General 
and Correctional Services, 778,646; Transportation, 91,457; Mirola Plastics Ltd.. 56.662; Mitel 
Corporation, 130,731; Modular Telephone Interface Ltd., 232,340; L. Monti, 76.849; Morgan 
ScoH Group, 21 1 ,457; Motorola Limited, 433,860; L. Moy, 56,640; 

National Computer Systems, 78,620; Nedco Ontario, 68,544; Netcorp System Consulting. 56.804: 
Newcombe Design Association, 64,407; Niagara Info-Train Systems Ltd.. 126.547; Nielsen 
and Associates, 48,204; Nipissing Area Joint Hospitals Laundry Inc., 402,1 14; Nipissing Food 
Services, 75,320; Noack and Hanmer Ltd., 79,560; North Associates Canada Ltd.. 46.065; 
North Bay Civic Hospital, 139,841; North Bay Hydro, 221,083; Northern Telephone Ltd.. 
50.008; Norwich Packers Ltd., 99,533; 

O-Two Systems International Inc., 323.630; J.J. O'Doherty, 76,917; Oetker Ltd., 50.205; Office 
Equipment Company of Canada Ltd., 447,701; Olympic Foods, 106.331; Omega Systems 
Group Inc., 228,730; Ontario College of Pharmacists, 44.773; Ontario Hospital Association. 
285,414; Ontario Hydro, 430,768; Ontario March of Dimes. 91,747; Open Visions. 103.509; 
Optometry Review Committee. 65,670; Orapro Consulting Inc., 96.915; Ortho Diagnostic 
Systems. 161.988; Ottawa, Regional Municipality of, 181,688; Oxy-Med (Lindsay) Ltd.. 
120.101; 

PMI Food Equipment, 49,018; Paragon Protection Ltd., 159.796; W. D. Parker. 67,947; Parkview 
Emergency Services Ltd., 671,320; Parry Sound District General. 78.600; Paterson 
MacDougall, 91,403; L. Peltz. 57.687; Penetanguishene Water and Light. 315.218; C. Pepin, 



PUBLIC ACCOUNTS, 1993-94 127 

MINISTRY OF HEALTH — Continued 

106,533; Performer Payroll Services Ltd., 81,844; Petro Canada Products Inc., 190,449; S. 
Pinnock, 54,455; Pitney-Bowes of Canada Ltd., 291,449; Plunkett Communications Inc., 
54,106; Point to Point Communications, 222,888; Polytarp Products, 73,244; Port Arthur 
Clinic, 54,391; Positron Industries Inc., 138,382; Postage by Phone, 454,690; E. Powell, 
177,185; Pre-Eng Contracting Ltd., 943,631; Pro-Install Multisystems Inc., 108,493; Pro-Scan 
Inc., 57,535; Protek Fibrebodies Ltd., 240,917; J. D. Proud, 63,133; Psychiatry On-Call Group, 
310,241 ; Purolater Courier Ltd., 474,286; Pursuit Consulting Group Inc., 61 ,341 ; 

QSI Medical Corporation, 369,649; Quadrants Office Concepts Inc., 507,627; Quality Life Services 
Inc., 48,139; The Quartex Corporation, 561,443; Quebecor Printing, 93,899; Queen's 
University, 811,766; 

R and D Group, 133,200; RBJ Health Management Associates, 92,482; RX Research Inc., 59,629; 
Receiver General for Canada, 299,225; Reed Stenhouse Ltd., 428,292; Reginald Bennett 
International Inc., 80,334; M. Reilly, 49,409; Reliable Data Entry Services, 264,676; Roma 
Printing Limited, 45,967; G. Romaniuk, 44,665; Joe Rose Service Ltd., 49,045; Roussel 
Canada Inc., 44,891; Rowland Auto Electric, 360,663; Roxon Medi-Tech Ltd., 130,856; Royal 
York Hotel, 185,277; 

SCL Imaging Group Ltd., 58,911; SPS Computing Consultants, 111,194; Safety Supply Canada, 
49,342; St. Joseph Printing Limited, 72,833; St. Joseph's Health Centre, 280,097; St. Joseph's 
Hospital, 220,247; St. Thomas P.U.C., 1,429,141; St. Vincent de Paul Hospital, 103,377; 
Sandoz Canada Inc., 71,264; C. Savage, 47,530; Savin Canada Inc., 606,828; Scarborough 
Colour Laboratories Ltd., 53,574; K. A. Scott, 200,006; Scott Paper Limited., 51,976; D. G. 
Scroggie, 60,312; Sealcraft Inc., 113,657; Security Card Systems, 334,540; D. Seevaratnan, 
46,471 ; P. Seymour, 49,927; S. Shaul, 75,071 ; R. Shaw, 46,488; Shell Canada Products Ltd., 
469,592; H. Shuster, 49,405; Sigma Medical Company, 48,402; L. Sipos, 60,011; D. Smith, 
71,909; T. Smith, 71,148; O. Snajdr, 89,069; Joseph Sommerfreund, 83,580; L. Soucy, 
51,732; A. Spudas, 70,199; Starsoft Inc., 103,655; J. Stastna, 80,873; Strano Food Ltd., 
669,826; W. Sulis, 45,563; Summit Food Distributors Inc., 61,679; Sunoco Inc., 204,966; 
Sunspun Food Services, 180,349; Susan Izumi Consulting Limited, 65,516; J. A. Sutherland, 
68,366; Swail Group Inc., 68,019; Swish Maintenance Ltd., 90,014; Synerlogic Inc., 92,702; 
Syva Canada, 372,334; 

TLW Enterprise Inc., 88,775; Teknion Furniture Systems, 416,372; Telecom Computer Products, 
456,119; Therma-Tray Canada Inc., 45,649; Thorn Press Ltd., 294,924; Thunder Bay 
Communications, 255,580; Thunder Bay, Corporation of the City of, 150,287; Thunder Bay 
Hydro, 230,829; Tie Communications Canada Inc., 44,138; Timbro Refrigerated Structures 
Inc., 62,301 ; Time Group of Companies, 55,328; To The Point Office Consultants Inc., 92,750; 
Toronto, City of, 892,424; Toronto Hospitals' Postgraduate Payroll Association, 587,584; 
Toronto Hydro, 949,145; Towne Cartage Ltd., 48,945; Trane Service Agency, 147,000; Transit 
Windsor, 63,192; Transitional Council of the College of Dietitians of Ontario, 44,096; Z. S. 
Tretina, 84,791 ; True Copy Data Systems Ltd., 249,485; 

Ungermann-Bass, 603,670; The Uniform Group, 59,605; Union Gas Company of Canada Ltd., 
866,435; Unipath Inc., 160,035; Unique Envelope Inc., 98,787; Unisource Canada Inc., 
157,547; Unisys Canada Inc., 138,355; University Hospital, 355,985; University of Manitoba, 
47,392; University of Ottawa, 694,950; University of Toronto, 94,825; University of Waterloo, 
130,380; University of Western Ontario, 4,771 ,193; 

VWR Scientific, 173,145; Vickers and Benson Advertising Ltd., 759,436; Vision Systems Inc., 
120,902; Vive Communications Ltd., 130,000; Voyageur Airways, 3,225,1 16; 

WESCO Distribution, 62,434; Wallac Canada Inc., 96,941; Ward Associates, 78,400; Waterloo, 
Regional Municipality of, 145,425; Westburne Supply, 160,573; Weston Bakeries Ltd., 71,329; 
Whitby Hydro Electric Commission, 301,654; Whitby Resocialization Program, 250,480; D. M. 
Wickware, 44,91 1 ; Williams Communication Services Ltd., 81 ,359; J. Wilson, 46,920; Windsor 



128 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

P.U.C., 45.587. P. C. Wizards. 46.760; G. H. Wood and Wyant Inc.. 60.929; Wintclean Air Ltd 
66.690. Winvalley Contracting. 60,888; Woodbine Laundry, 51 .794, 

Xerox Canada Ltd. .51 7,01 7, 

1003019 Ontario Corporation. 49.464; 1016827 Ontario Ltd., 73,800; 883860 Ontario Ltd.. 
4,134.316; 

Accounts under $44,000-31 .378.461 . 

Less: Recoveries from Other Ministries Agencies ($1 ,306,059); 

Beechgrove Regional Children's Centre. 89,506; Metro Toronto Forensic Services, 164,173; 
Ministries: Community and Social Services, 207,417; Economic Development and Trade, 
356,378; Management Board Secretariat. 230,986; Ongwanada Hospital. 185.854 
Accounts under $44.000—71 .745. 

Grants. Subsidies, etc. ($16.771 ,978,627): 

Clinical, Applied, Operational and Other Health Research ($14,563,082): 

Addiction Research Foundation, 2,526,591; Health Resources Development, 4,365,052: 
Ontario Cancer Treatment and Research Foundation, 4,692,364; Ontario Mental Health 
Foundation, 2,979,075. 

Health Resources Development Plan and Profesional Relations ($21,265,231): 
Grants ($19,142,710): 

Canadian Co-ordinating Office for Health and Technology, 375,443; College of Mid-wives 
of Ontario, 153,600; Health Resources Development Fund, 15,942,658; Ministry of 
Community and Social Services, 410,850; Ontario Prevention Clearing House, 
124,342; Transitional Council of the College of Dietitians of Ontario, 333.444; 
University of Toronto, 465,700; Accounts under $1 09,000—1 ,336,673. 

Loans ($2,122,521): 

Transitional Council of the College of Dietitians of Ontario, 2,122,521 . 

Operations of Hospitals ($7,348,801 ,742): 

Ajax, Ajax and Pickering General, 25,895,036; Alexandria, Glengarry Memorial, 5.220,960; 
Alliston, Stevenson Memorial, 8,334,252; Almonte, Almonte General, 5,424,676; Arnprior. 
Arnprior and District Memorial, 8,335,421; Atikokan, Atikokan General, 3,242,038; Barrie. 
Royal Victoria, 48,958,908; Barry's Bay, St. Francis Memorial, 4,757,483; Belleville. 
Belleville General, 52,453,119; Blind River, St. Joseph's General, 5,960,722; Bracebridge, 
South Muskoka Memorial, 12,785,943; Brampton, Peel Memorial, 84,771,633; Brantford. 
Brantford General, 46,764,937; St. Joseph's, 16,245,166; Brockville, Brockville General. 
19,280,538; St. Vincent de Paul, 10,340,726; Burlington, Joseph Brant Memorial. 
52,480,368; Cambridge, Cambridge Memorial, 42,564,716; Campbellford, Campbellford 
Memorial, 8,168,020; Carleton Place, Carleton Place and District Memorial, 4,537.999: 
Chapleau, Chapleau General, 3,305.326; Chatham, Public General. 32.458,443; St 
Joseph's, 20,420,854; Chesley, Chesley and District Memorial. 2,1 17,093; Clinton, Clinton 
Public, 5.686,828; Cobourg, Cobourg District General, 12,048.200; Cochrane. Lady Minto, 
7,377,410; Collingwood, General and Marine. 13,125,393; Cornwall. Cornwall General. 
21,497,230; Hotel Dieu, 26,840,385; Deep River, Deep River, 3,862,338; Dryden. Dryden 
District General. 8,786,937; Dunnville, Haldimand War Memorial. 7.262,419; Durham. 
Durham Memorial, 3,167,199; Elliot Lake, St. Joseph's General, 11.440.664; Englehart. 
Englehart and District, 3.296,928; Espanola, Espanola General. 5.350.389; Exeter. South 
Huron, 3,836,237; Fergus, Groves Memorial Community, 9,166.154; Fort Erie, Douglas 
Memorial, 8,350,876; Fort Frances, Riverside Health Care Facility. 14.810.323; Geraldton. 
Geraldton District, 5,686,654; Godench, Alexandra Marine and General. 11.123.083; 
Grimsby. West Lincoln Memorial, 10,911,703; Guelph, Guelph General. 29.639.664; St. 
Josephs, 26.027.110; Hagersville, West Haldimand General, 6.952,727; Halton Hills, 



PUBLIC ACCOUNTS, 1993-94 129 

MINISTRY OF HEALTH — Continued 

Georgetown and District Memorial, 11,930,543; Hamilton, Chedoke-McMaster, 
151,213,622; Hamilton Civic, 214,120,606; St. Joseph's, 141,335,213; St. Peter's, 
22,041,843; Hanover, Hanover and District, 8,857,599; Hawkesbury, Hawkesbury and 
District General, 1 1 ,686,346; Hearst, Notre Dame, 8,490,830; Hornepayne, Homepayne 
Community, 2,549,683; Huntsville, Huntsville District Memorial, 13,741,898; Ingersoll, 
Alexandra, 8,907,700; Iroquois Falls, Anson General, 4,856,294; Kapuskasing, 
Sensenbrenner, 9,754,294; Kemptville, Kemptville District, 5,391,732; Kenora, Lake-of- 
the-Woods, 16,103,139; Kincardine, Kincardine and District General, 6,410,105; Kingston, 
Hotel Dieu, 53,199,857; Kingston General, 112,439,781; St. Mary's-of-the-Lake, 
20,185,371; Kirkland Lake, Kirkland Lake and District, 13,050,416; Kitchener, Freeport, 
26,889,971; Kitchener-Waterloo, 81,661,322; St. Mary's General, 40,570,277; 
Leamington, Leamington District Memorial, 14,362,027; Lindsay, Ross Memorial, 
26,914,908; Listowel, Listowel Memorial, 7,316,860; Little Current, Manitoulin Health 
Centre, 8,327,185; London, Parkwood, 29,323,373; Parkwood, 1,991,195; St. Joseph's 
Health Centre, 116,041,256; St. Mary's, 11,961,367; University, 110,951,148; Victoria, 
194,065,111; Manitouwadge, Manitouwadge General, 2,515,499; Marathon, Wilson 
Memorial General, 2,801,255; Markdale, Centre Grey General, 4,326,354; Markham, 
Markham Stouffville, 40,188,814; Matheson, Bingham Memorial, 3,381,689; Mattawa, 
Mattawa General, 3,425,464; Meaford, Meaford General, 6,385,604; Midland, Huronia 
District, 14,580,228; Milton, Milton District, 13,019,945; Mississauga, Credit Valley, 
83,018,166; Mississauga, 91,341 ,810; Moosonee, James Bay General, 6,584,730; Mount 
Forest, Louise Marshall, 4,461 ,592; Napanee, Lennox and Addington County General, 
8,749,798; New Liskeard, Temiskaming, 12,774,177; Newbury, Four Counties General, 
5,176,905; Newcastle, Bowmanville Memorial, 16,357,861; Newmarket, York County, 
54,720,873; Niagara Falls, Greater Niagara General, 42,059,765; Niagara-on-the-Lake, 
Niagara-on-the-Lake General, 3,104,639; Nipigon, Nipigon District Memorial, 3,824,986; 
North Bay, North Bay Civic, 27,390,731 ; North Bay, St. Joseph's General, 21 ,726,493; 
Oakville, Oakville-Trafalgar Memorial, 47,432,825; Orangeville, Dufferin Area, 
17,470,618; Orillia, Orillia Soldiers' Memorial, 32,879,234; Oshawa, Oshawa General, 
104,742,683; Ottawa, Childrens' Hospital of Eastern Ontario, 62,751,370; Elisabeth 
Bruyere Health Centre, 20,758,371; Hopital Montfort, 31,330,901; Ottawa Civic, 
190,458,906; Ottawa General, 110,334,669; Perley, 12,439,123; Queensway-Carleton, 
37,231,133; Riverside, 36,919,536; Royal Ottawa Rehabilitation Unit, 17,688,515; 
Salvation Army Grace General, 24,361,426; St. Vincent, 36,748,444; Owen Sound, Grey 
Bruce Regional Health Centre, 51,901,234; Palmerston, Palmerston General, 4,655,905; 
Paris, Willett, 7,387,360; Parry Sound, Parry Sound General, 11,924,615; St. Joseph's, 
4,759,271; Pembroke, Pembroke Civic, 12,394,877; Pembroke General, 16,145,555; 
Penetanguishene, Penetanguishene General, 8,416,801; Perth, Great War Memorial, 
8,514,438; Peterborough, Peterborough Civic, 51,687,403; St. Joseph's General, 
32,579,060; Petrolia, Charlotte Eleanor Englehart, 7,939,738; Picton, Prince Edward 
County Memorial, 7,760,376; Port Colborne, Port Colborne General, 10,303,516; Port 
Hope, Port Hope and District, 5,632,399; Red Lake, Margaret Cochenour Memorial, 
4,168,540; Renfrew, Renfrew Victoria, 10,129,762; Richmond Hill, York Central, 
43,810,632; St. Catharines, Hotel Dieu, 41,935,796; St. Catharines General, 49,928,794; 
Shaver Hospital for Chest Diseases, 10,474,180; St. Mary's, St. Mary's Memorial, 
5,099,149; St. Thomas, St. Thomas Elgin General, 38,883,192; Sarnia, Sarnia General, 
38,915,173; St. Joseph's, 41,536,473; Sault Ste. Marie, Plummer Memorial Public, 
40,747,203; Sault Ste. Marie General, 33,201,300; Scugog, Community Memorial, 
5,996,335; Seaforth, Seaforth Community, 4,636,517; Simcoe, Norfolk General, 
20,892,010; Sioux Lookout, Sioux Lookout General, 4,737,430; Smiths Falls, Smiths Falls 
Community, 14,385,261; Smooth Rock Falls, Smooth Rock Falls, 2,997,738; 
Southampton, Saugeen Memorial, 4,590,742; Stratford, Stratford General, 32,955,163; 
Strathroy, Strathroy Middlesex General, 13,211,919; Sturgeon Falls, West Nipissing 
General, 10,337,960; Sudbury, Laurentian, 48,938,028; Sudbury General, 47,220,054; 
Sudbury Memorial, 38,135,035; Terrace Bay, McCausland, 3,283,288; Thornhill, Vaughan 
Glen, 3,586,200; Thunder Bay, General Hospital of Port Arthur, 31,446,334; Hogarth- 
Westmount, 14,118,782; McKellar General, 47,243,974; St. Joseph's General, 



130 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

26.182,875; Tillsonburg, Tillsonburg District Memorial, 14,738,384; Timmins, Porcupine 
General, 8,114,471; St. Marys General, 26,732,781; Timmins District, 2.665,151; 
Toronto, Baycrest, 34,798,371; Bloorview Children's, 11,055,006; Casey House Hospice, 
2,848,939; Central, 17,808,104; Clarke Institute of Psychiatry, 29,936,873; Doctors. 
36,316,551; Donwood Institute, 5,525,599; East General, 100,547,930; Etobicoke 
General, 56,721,476; Hillcrest, 5,959.938; Hospital for Sick Children, 198,981,427; Hugh 
MacMillan Medical Centre, 14,736,513; Humber Memorial, 43,348,492; Lyndhurst, 
9.141,795; Mount Sinai, 116,053,372; North York Branson, 54,196,260; North York 
General, 78.076,220; Northwestern General, 38,388,883; Orthopaedic and Arthritic, 
15,828,916; Princess Margaret, 65,335,146; Providence, 22,740,041; Queen Elizabeth, 
48.519,544; Queensway General, 43,699,698; Riverdale, 44,598,043; Runnymede 
Chronic Care, 7,645,086; St. Bernards Convalescent, 2,275,384; St. John's 
Rehabilitation, 12,387,906; St. Joseph's Health Centre, 97,274,191; St. Michael's, 
144,913,126; Salvation Army Grace, 10,638,765; Scarborough Centenary, 92,609,392; 
Scarborough General, 94,682,864; Scarborough Grace General, 50,093,964; Sunnybrook 
Medical Centre, 198,354,543; Toronto Hospital Corporation, 371,135,957; Wellesley, 
1 09,865,527; West Park, 37,001 ,459; Women's College, 67,791 ,988; York Finch General, 
44,141,951; Trenton, Trenton Memorial, 17,253,361; Uxbridge, Cottage, 5,450,121: 
Walkerton, County of Bruce General, 8,436,339; Wallaceburg, Sydenham District, 
9,980,321; Wawa, Lady Dunn General, 3,688,402; Welland, Welland County General, 
38,977,295; Whitby, Whitby General, 12,254,653; Wiarton, Bruce Peninsula Health 
Services, 5,038,426; Winchester, Winchester District Memorial, 11,704,499; Windsor, 
Hotel Dieu of St. Joseph, 56,103,032; Metropolitan General, 47,168,105; Salvation Army 
Grace, 39,512,116; Western Hospital Centre, 52,486,753; Wingham, Wingham and 
District, 8,637,344; Woodstock, Woodstock General, 24,881,664; Accounts under 
$109,000—95,665. 

Operation of Related Facilites ($365,819,873): 

Belleville, Belleville General Hospital, 530,400; Brampton, Peel Memorial Hospital, 556,000; 
Brantford, Lansdowne Children's Centre, 858,878; Cambridge, Cambridge Memorial 
Hospital, 303,200; Chatham, Kent County Children's Treatment, 1,348,825; St. Joseph's 
Hospital, 151,389; Cobourg, Sidbrook Private Hospital, 1,360,566; Cornwall, Cornwall 
General Hospital, 513,100; Guelph, Homewood Health Centre, 22,137,282; Hamilton 
Chedoke-McMaster Hospital, 284,281; Kapuskasing, Sensenbrenner Hospital, 369,576 
Kingston, Institute of Psychotherapy, 674,143; Kingston General Hospital, 383,400 
Kitchener, Kitchener-Waterloo Hospital, 296,200; Rotary Children's Centre, 1,946,412 
Lakefield, Lakefield Private Hospital, 335,740; London, Grace Villa, 2,443,988; Thames 
Valley Child Centre, 3,438,574; Victoria Hospital, 1,030,362; Mississauga, Erinoak 
Children's Treatment Centre, 2,590,110; Mississauga Hospital, 1,041,793; Moosonee. 
Moose Factory General Hospital, 4,138,699; New Liskeard, Temiskaming Hospital. 
109,155; Newmarket, York County Hospital, 376,700; Niagara Falls, Greater Niagara 
General Hospital, 300,900; North Bay, North Bay Civic Hospital, 179,286; Oshawa. 
Grandview Children's Treatment Centre, 1,472,553; Oshawa General Hospital, 229,100; 
Ottawa, Canadian Blood Agency, 91,126,889; Canadian Hospital Association, 316,341; 
Childrens Hospital of Eastern Ontario, 378,086; Elisabeth Bruyere Health Centre. 
120,994; Lamontagne and Associates, 209,778; National Defence Medical Centre. 
9,077,499; Ottawa Children's Treatment Centre, 2,183,801; Ottawa General Hospital. 
640,953; Royal Ottawa Hospital, 24,017,618; St. Vincent Hospital, 133,500: 
Penetanguishene, Beechwood Private Hospital, 543,083; Penetanguishene General 
Hospital, 197,680; Perth, Wiseman's Private Hospital, 1,053,939; Peterborough, Five 
Counties Children's Treament Centre, 1,790,289; Peterborough Civic Hospital. 386,100; 
Richmond Hill, York Central Hospital, 169,100; St. Catharines, Niagara Peninsula 
Children's Centre, 1,622,854; Niagara Peninsula Rehabilitation, 3.791,700; Sarnia, Sarnia 
and District Children's Centre, 1,341,613; Sault Ste. Marie, Plummer Memorial Public 
Hospital, 244,061; Rotary Children's Centre, 732,378; Sault Ste. Marie General Hospital. 
110,548; Sioux Lookout, Nursing Stations, 1,094,899; Sioux Lookout Federal Hospital. 
3,633,099; Sudbury, Laurentian Hospital, 302,305; Sudbury Algoma Hospital, 6.493.405: 



PUBLIC ACCOUNTS, 1993-94 131 

MINISTRY OF HEALTH — Continued 

Thornhill, Shouldice Hospital, 3,102,589; Thorold, Maplehurst Hospital, 1,184,030; 
Thunder Bay, Accueil Francophone de Thunder Bay, 603,422; George Jeffrey Centre, 
1,028,700; Timmins, Cochrane Temiskaming Association, 646,258; Toronto, Bellwood 
Health Services Incorporated, 1,386,699; Centre Medico-Social Communautaire, 
402,434; Dewson Private Hospital, 891,384; Don Mills Surgical Unit Limited, 1,096,110; 
Hospital for Sick Children, 1,296,640; Hugh MacMillan Medical Centre, 1,873,493; 
Humber Memorial Hospital, 167,311; J. P.P.C. Secretariat, 400,000; M.O.R.E., 1,529,100; 
North York General Hospital, 1,033,100; Ontario Cancer Treatment and Research 
Foundation, 132,558,356; Ontario Hospital Association, 2,724,236; Ontario Prevention 
Clearinghouse, 165,000; St. Joseph's Infirmary, 1,252,932; Scarborough Centenary 
Hospital, 258,765; Scarborough General Hospital, 178,000; Sunnybrook Medical Centre, 
507,914; Toronto Rehabilitation Centre, 5,447,100; University of Toronto Eye Bank, 
392,369; 570081 Ontario Ltd., (Institute of Traumatic Restorative Surgery), 303,368; 
Welland, Welland County General Hospital, 729,976; Windsor, Children's Rehabilitation 
Centre of Essex, 993,037; Remedial Speech Children's Treatment Centre, 249,097; 
Winnipeg, Canadian Organ Replacement Registry, 113,700; Woodstock, Woodstock 
General Hospital, 250,200; Woodstock Private Hospital, 690,950; Accounts under 
$109,000—1,250,479. 

Grants to Compensate for Municipal Taxation ($4,062,600): 

Toronto Hospital Corporation, 129,500; Accounts under $109,000— 3,933,100. 

Clinical Education ($193,764,189): 

Fort Frances, Riverside Health Care,1 50,309; Hamilton, Chedoke-McMaster Hospital, 
19,704,394; Hamilton Civic Hospital, 1,356,812; McMaster University, 3,950,692; St. 
Joseph's Hospital, 1,101,634; Kenora, Lake-of-the-Woods Hospital, 183,957; Kingston, 
Hotel Dieu Hospital, 2,752,822; Kingston General Hospital, 13,518,694; Queen's 
University, 1 ,058,442; London, St. Joseph's Health Centre, 6,261 ,121 ; University Hospital, 
6,364,566; University of Western Ontario, 1 ,269,931 ; Victoria Hospital, 1 1 ,988,497; Mount 
Brydges, Southwest Middlesex Health Centre, 544,131; North York, North York Branson 
Hospital, 124,773; North York General Hospital, 360,131; Ottawa, Children's Hospital of 
Eastern Ontario, 18,345,419; Elisabeth Bruyere Health Centre, 1,002,233; Ottawa Civic 
Hospital, 2,131,162; Ottawa General Hospital, 2,005,848; Royal Ottawa Rehabilitation 
Unit, 517,890; University of Ottawa, 2,368,903; Thunder Bay, McKellar General Hospital, 
250,082; Toronto, Clarke Institute of Psychiatry, 951 ,921 ; College of Nurses of Ontario, 
242,700; Doctors' Hospital, 141,631; Hospital for Sick Children, 2,233,453; The Michener 
Institute, 10,442,174; Mount Sinai Hospital, 1,772,570; Ontario Cancer Treatment and 
Research Foundation, 1,846,316; Princess Margaret Hospital, 674,214; St. Michael's 
Hospital, 2,232,402; Sunnybrook Medical Centre, 2,532,686; Toronto Hospital 
Corporation, 9,206,883; Toronto Hospital Postgraduate Payroll Association, 54,899,573; 
University of Toronto, 4,814,005; Wellesley Hospital, 1,748,146; Women's College 
Hospital, 1 ,062,166; Accounts under $109,000—1 ,650,906. 

Grants to Compensate for Municipal Taxation — Psychiatric Hospitals ($256,125): 
Accounts under $109,000—256,1 25. 

Payments made for services and care provided by physicians and practitioners under the Health 
Insurance Plan ($4,829,856,252). 

Special Drug Program ($44,987,187): 

Hamilton, Chedoke-McMaster Hospital, 250,365; St. Joseph's Hospital, 2,112,184; Kingston, 
Kingston General Hospital, 1,199,971; Kitchener, Kitchener-Waterloo Hospital, 682,688; 
London, St. Joseph's Health Centre, 202,424; University Hospital, 4,026,798; Victoria 
Hospital, 2,498,048; Mississauga, Credit Valley Hospital, 473,544; North Bay, North Bay 
Civic Hospital, 117,634; Oshawa, Oshawa General Hospital, 165,761; Ottawa, Children's 
Hospital of Eastern Ontario, 1 ,912,080; Ottawa Civic Hospital, 2,696,828; Ottawa General 
Hospital, 1,384,419; Royal Ottawa Hospital, 2,036,019; St. Catharines, Hotel Dieu 



1 32 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF HEALTH — Continued 

Hospital, 536,336; Sault Ste. Marie, Plummer Memorial Public Hospital, 124,908; 
Sudbury, Laurentian Hospital, 1,239,719; Thunder Bay, McKellar General Hospital, 
147,361; Toronto, Hospital for Sick Children 3,156,228; Princess Margaret Hospital. 
327,369; St. Michael's Hospital, 1,617,550; Sunnybrook Medical Centre, 7,603,668; 
Toronto Hospital Corporation, 7,877,604; Wellesley Hospital, 2,153,551; Windsor, 
Salvation Army Grace Hospital, 1 82,31 5; Accounts under $1 09,000— 261 ,815. 

Ontario Drug Benefit Plan ($915,688,410). 

Assistive Devices ($78,969,555): 

ARS Vitalaire, 1,473,887; Aerocare Home Medical Ltd., 222,776; Alpha Medical Supply and 
Services, 204,713; Amherst Homecare Limited Partnership, 141,639; Audio Dynamic 
Hearing Aids, 150,273; Barrie Hearing Aid Centre, 128,067; Benford Medical Surgical 
Supplies Ltd., 130,531; Big V Pharmacies Co. Ltd., 127,520; Bloorview Children's 
Hospital, 425,205; Brampton Hearing Aid Services Ltd., 310,369; Burrows Medical 
Oxygen Ltd., 952,158; Calmar Orthopaedics, 292,830; Canada Care Medical Inc., 
345,993; Canadian Centre for Prosthetics Inc., 320,694; Canadian Hearing Society, 
1,022,139; Canadian Home Therapy Ltd., 142,968; Canadian National Institute for the 
Blind. 159,607; Cardinal Medical Products Ltd., 120,738; Care-Plus, 754,272; Centre for 
Sight Enhancement, 1,150,000; Centres Auditifs Robillard Hearing Aid Centres, 207,428 
Chedoke-McMaster Hospital/Prosthetics and Orthotics, 1,216,276; Children's Hospital of 
Eastern Ontario, 386,944; Children's Rehabilitation Centre of Essex County, 253,333 
Cims Drug Mart, 1 13,219; City Hearing Aid Centre, 146,685; Clinical Orthotic Consultants 
241,857; Conval-Aid Inc., 543,149; Cowell Home Health Care and Fitness Supplies Inc. 
562,159; Custom Orthotics of London, 404,007; Dale's Pharmacy Ltd., 210,075; Davidson 
Hearing Aid Centre Ltd., 301,395; Dean Russell Ltd., 256,720; Dell Pharmacy, 210,893 
Design Prosthetic Appliance Co., 145,117; Dominion Hearing Aid Clinic, 149,325; Don 
Mills Hearing Aids, 124,892; Doncaster Home Health Care Centre, 4,315,617; Doncaster 
Medical, 397,133; Durham Medical (1983) Ltd., 279,982; Ellis Hearing Aid Service, 
1 16,849; Erinoak Serving Young People with Physical Disabilities, 210,917; Five Counties 
Children's Centre, 184,433; Freeport Hospital, 222,968; Frontier Computing, 137,735; 
G. A. Ingram Company (Canada) Ltd., 614,452; George Jeffrey Children's Treatment, 
125,484; Glen Erin Pharmacy, 131,430; Hamilton Prosthetics and Orthotics of London, 
219,700; Handicaps Mobile Supplies and Repair, 412,258; Harold K. Arnold Hearing Aids 
Ltd., 258,823; Health Care Pharmacy, 116,183; Hearing Aid Centre, 152,962; Hearing Aid 
Dispensary of Burlington, 127,161; Hearing Care Centre, 177,057; Hearing Clinic, 
290.575; Hearing Institute Ltd., 298,532; Hewitt Therapy Services Inc., 261 ,553; Hitchons 
Hearing Centre, 149,804; Hospital for Sick Children, 480,814; Hotel Dieu Hospital. 
153,520; House of Kraft, Orthopaedic Institute Ltd., 261,551; Hugh MacMillan 
Rehabilitation Centre, 4,198,344; Hunt's Convalescent Equipment Ltd., 455,434; Jobst 
Service Centre, 122,047; K and H Audiology Services, 138,338; Kawartha Orthopaedic 
Services, 261,681; Kelly's Drug Store, 129,316; Kingston General Hospital, 801,038; 
Kingston Oxygen and Medical Supply, 157,560; Kintech Orthopaedics Limited, 249,421; 
Lakeside Homecare Services Ltd., 577,166; Laurentian Hospital, 328,534; Leckie Hearing 
Services, 119,903; Lewis and Krall Pharmacy Ltd., 241,815; Limestone/ Doncaster Home 
Health Care Centre, 193,690; London Audiology Consultants, 189,979; London Ear Clinic. 
191,321; London Prosthetics Co. Ltd., 352,647; Mclntyre Hearing Aid Service, 143,279; 
Med-E-Ox, 113,959; Medical Mart Supplies Ltd., 209,847; Medichair Kitchener Waterloo. 
125,570; Medigas, 1,585,741; Michael's Hearing Centre, 116,924; Miloco, 150,295; 
Mississauga Hearing Aid Centre, 194,359; Gene Morell, 192,677; Motion Specialties, 
2,186,616; Niagara Prosthetics and Orthotics, 458,367; North Eastern Amputee and 
Orthopaedic Supply Centre, 118,561; North York Audiology Clinic, 156,274; Northern 
Mobility Inc., 204,966; Ontario Ostomy Supply, 157,065; Orthopaedic Appliance Research 
Ltd., 178,002; Orthopaedic Services, 358,512; Ortho-Tec Ltd., 123.799; Ottawa Carleton 
Hearing Aid Dispensary, 236,974; Oxy-Med, 331,839; Parkwood Hospital. 112,324; 
Preston Medical Pharmacy, 135.094; Professional Hearing Service, 352.209; Professional 
Mobility and Medical Supplies, 288,919; Professional Respiratory Home Care Service 



PUBLIC ACCOUNTS, 1993-94 133 

MINISTRY OF HEALTH — Continued 

Corp., 386,269; Prosthetic Arts, 287,519; Prosthetics/Orthotics Ltd., 351,188; 
Protechnique Orthopaedic Appliance Laboratory, 318,662; Regional Hearing Consultants 
Inc., 353,587; Rehabilitation Centre for Children Inc., 466,280; Reid's Respiratory 
Services Co. Ltd., 154,384; Respircare Inc., 759,503; Sarnia and District Children's 
Treatment Centre, 111,548; Sault Ste. Marie Audiology, 110,872; School of Optometry- 
Centre for Sight Enhancement, 222,931 ; Shopper's Drug Mart, 698,473; Shopper's Home 
Health Care Centre, 975,079; Smith Prosthetic Services Ltd., 129,651; Sound 
Communication, 176,763; Sound Hearing Inc., 150,853; Specialty Food Shop, 137,338; 
Spectrum Orthopaedic Services Inc., 247,645; Stephen L. Grundy Co., 133,707; 
Sunnybrook Centre for Independent Living, 766,501 ; T. Eaton Co. Ltd., 501 ,291 ; Thames 
Valley Children's Treatment Centre, 412,917; Thanberst Hearing Aid Service, 134,974; 
Therapist's Choice Medical Supplies Inc., 737,910; Therapy Supplies and Rental Ltd., 
1,487,574; Thunder Bay Orthopaedic Inc., 370,108; Toronto Orthopaedic Appliance 
Services, 327,190; Total Hearing Centre, 109,263; Truppe Health Care Products and 
Service Ltd., 451,746; Ultramatic Mobility Freedom II Inc., 1,020,282; Union Hearing Aid 
Centre Ltd., 237,519; University of Waterloo, 184,657; Upper Canada Hearing and 
Speech Centre, 127,598; Ventor Inc., 177,431; W. Ross MacDonald School, 190,519; 
Webb Ocular Prosthetics, 434,911; West Park Hospital, 160,645; West Park Prosthetic 
Manufacturing Ltd., 703,477; Wilder Medical Supply Ltd., 211,160; Zenatone Corporation, 
149,794; Accounts under $109,000— 22,812,084. 

Laboratory Proficiency Testing — costs and expenses ($2,273,175): 
Ontario Medical Association, 2,273,175. 

Grants to Health and Long Term Care Facilites— Capital ($78,998,000): 
Community Health Centres ($3,748,149): 

Burk's Falls, Almaguin Community Health Centre, 168,356; Longlac, Longlac and District 
Community Health Centre, 665,722; Ottawa, Carlington Community Centre, 998,375; 
Somerset West Community Health Centre, 204,059; Thunder Bay, Ogden East End 
Community Health Centre, 700,000; Toronto, East End Community Health Centre, 
158,932; Lawrence Heights, 243,147; West Central Community Health Centre, 
211,291; West Lome, West Elgin Community Centre, 130,260; Accounts under 
$109,000—268,007. 

Community Mental Health Centres ($648,1 14): 

Kitchener, Achievement in Motion, 342,710; Toronto, Sistering Mental Health Centre, 
301 ,652; Accounts under $1 09,000—3,752. 

Substance Abuse Centres ($257,944): 

Toronto Parkdale Addiction Centre, 169,378; Accounts under $109,000 — 88,566. 

Rehabilitation Centres ($8,246): 

Accounts under $109,000— 8,246. 

District Health Councils ($5,342,934): 

Chatham, Kent County District Health Council, 142,500; Guelph, Wellington-Dufferin 
District Health Council, 116,925; Newmarket, York Region District Health Council, 
250,000; Ottawa, Ottawa-Carleton Region District Health Council, 308,000; 
Pembroke, Renfrew County District Health Council, 185,300; Peterborough, 
Haliburton Kawartha District Health Council, 118,750; Toronto, Metro Toronto District 
Health Council, 2,483,180; Windsor, Essex District Health Council, 1,191,899; 
Accounts under $109,000— 546,380. 

Long Term Care— Charitable Homes ($4,1 12,540): 

Clinton, Huronview Clinton, 1,100,000; New Hamburg, Nithview Home for the Aged, 
926,000; Orleans, St. Louis Residence, 221,034; Ottawa, Maxville Manor, 1,375,000; 
Scarborough, Providence Centre, 418,306; Accounts under $109,000— 72,200. 



134 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Long Term Care — Community Homes ($10,186,882): 

Cornwall, Cornwall Glen-Stor-Dun Lodge, 4,900,000; Finch, Finch Glen-Stor-Dun Lodge, 
226,882, New Hamburg, Tn-County Mennonite, 4,350,000; Sioux Lookout, Sioux 
Lookout Reside. 270.000; Winchester, Winchester Glen-Stor-Dun Lodge, 400,000; 
Accounts under $109,000—40.000. 

Long Term Care— Municipal Homes ($22,696,820): 

Barrie, Simcoe Manor, 2.850.000; Brampton, Peel Manor III, 3,594,000; Kingston, Rideau 
Crest. 700,000; Leamington, Sun-Parlor-Essex, 357,300; Little Current, Manitoulin 
Manor. 2.400,000; Milton. Halton Centennial, 1.300.000; Petrolia. Twilight Haven, 
150,200; Port Colborne, Northlans Manor. 140.000; Renfrew, County of Renfrew, 
4.192,035; Scarborough, Bendale Acres, 1 ,960,000; Thunder Bay, Grandview Lodge, 
4,114.000; Willowdale. Carefree Lodge, 830,000; Accounts under $109,000— 
109.285. 

Long Term Care — Children's Treatment Centres ($99,334): 
Accounts under $109,000— 99.334. 

General Hospitals ($31 ,897,037): 

Ajax. Ajax and Pickering General Hospital, 206,975; Arnprior, Arnprior District Memorial 
Hospital, 144,534; Barrie, Royal Victoria Hospital, 2,091,026; Barry's Bay, St. 
Joseph's Memorial Hospital, 139,333; Blind River, St. Joseph's Health Centre. 
777,135; Bowmanville, Bowmanville Memorial Hospital, 382,325; Brantford, Brantford 
General Hospital, 435,186; Dryden, Dryden District General Hospital, 146,421; Elliot 
Lake, St. Joseph's General Hospital, 510,366; Etobicoke, Queensway General 
Hospital, 126,917; Guelph, Guelph General Hospital, 364,105; St. Joseph's Hospital, 
949,155; Hagersville, West Haldimand General Hospital, 409,931 ; Hamilton, Hamilton 
Civic Hospital, 1,871,960; Kingston, Kingston General Hospital, 115,115; London, St. 
Mary's Hospital, 328,906; Victoria Hospital, 833,004; Manitouwadge, Manitouwadge 
General Hospital, 493,037; Meaford, Meaford General Hospital, 370,221; Moosonee, 
James Bay General Hospital, 227,527; Napanee, Lennox and Addington County 
General Hospital, 405,043; Oshawa, Oshawa General Hospital, 810,470; Ottawa. 
Hopital Monfort, 699,493; Ottawa General Hospital, 496,192; Perth, Great War 
Memorial, 1,124,317; Peterborough, Peterborough Civic Hospital, 417,080; St. 
Joseph's General Hospital, 274,572; Petrolia, Charlotte Eleanor Englehart Hospital, 
746,050; St. Catharines, Hotel Dieu Hospital, 570,400; St. Catharines General 
Hospital, 1,138,762; Simcoe, Norfolk General Hospital, 265,557; Strathroy, Strathroy 
Middlesex General Hospital, 208,963; Sudbury, Laurential Hospital, 533,561; 
Thunder Bay, General Hospital of Port Arthur, 241,469; St. Josephs General 
Hospital, 301,162; Timmins, Timmins District Hospital, 1,500,000; Toronto, Doctors 
Hospital, 972,624; Northwestern General Hospital, 493,372; Orthopaedic and Arthritic 
Hospital, 180,299; Princess Margaret Hospital, 300,000; Toronto General Hospital. 
3,168,154; The Toronto Hospital, 582,000; Wetland, Welland County General 
Hospital, 329,433; Winchester, Winchester District Memorial Hospital, 788,153: 
Windsor, The Metropolitan General Hospital, 535,588; Salvation Army Grace 
Hospital, 244,225; Windsor Western Hospital, 1,669,122; Woodstock. Woodstock 
General Hospital, 157,528; Accounts under $109,000— 1,820,269. 

Health Promotion Program ($14,764,587): 

Algoma Child and Youth Services, 150,250; Black Creek Focus Community Coalition. 
148,000; Brant County Health Unit, 603,865; Council for a Tobacco Free Ontario. 
463,238; Downtown Community Citizens, 122,500; East York Health Unit, 133.825; Health 
Promotion Program, 338,345; Homewood Health Services. 320.888; Human Services 
Planning Council, 330,000; Laurentian University, 133,825; London Intercommunity 
Health Centre, 109,000; The Lung Association, 180,000; North Algoma Health 
Organization, 406,1 14; North Bay Halfway House. 136,750; North York Community Credit 
Union, 122,500; Ontario Prevention Clearing House. 2.180,587; Ontario Public Health 



PUBLIC ACCOUNTS, 1993-94 135 

MINISTRY OF HEALTH — Continued 

Association, 281,960; Ottawa-Carleton Health Department, 433,825; Parkdale Focus 
Community Coalition, 155,346; Regent Park Focus Community Coalition, 124,000; 
Smoking and Health Action Foundation, 295,193; University of Sudbury, 133,825; 
University of Toronto, 432,608; Vanier Focus Community, 127,000; Accounts under 
$109,000—6,901,143. 

Underserviced Area Plan ($14,489,928): 

B. Abounasar, 121,788; Geraldton District Hospital, 131,691; Lady Dunn General Hospital, 
202,057; Leamington District Memorial Hospital, 126,396; McKellar General Hospital, 
130,163; Nipigon District Memorial Hospital, 148,892; Northern Outreach Program, 
789,960; Ontario Health Insurance Plan Claims Account, 1,500,000; Parry Sound District 
General Hospital, 233,848; Rutherford and George Island, Township of, 177,552; J. D. 
Taylor, 166,531; J.E.H. Von Herbing, 148,913; University of Western Ontario, 117,334; 
The Wright Clinic, 109,424; Accounts under $109,000—10,385,379. 

Northern Travel Program ($13,930,305). 

Independent Health Facilities ($7,316,811). 

Community Health Centres ($65,993,700): 

Access Alliance, 1,313,229; Anishnawbe Health Toronto, 1,301,061; Association of Ontario 
Health Centres, 1,039,066; Bank of Montreal, 1,101,715; Barrie Community Health 
Centre, 1,169,181; Bernard Bethel Centre, 252,374; Better Beginnings, Better Futures, 
1,200,000; Black Creek Community Health Centre, 1,004,499; Carlington Community, 
1,751,764; Centre Medico, 1,417,146; Centre de Sante communautaire de I'Estrie, 
1,701,044; Centretown Community Health Centre, 2,734,503; Davenport Perth 
Neighbourhood Centre, 1,185,936; East End Health Services, 968,892; East Parry Sound, 
801,447; Flemingdon Health Centre, 2,526,610; Four Villages Community Health Centre, 
1 ,265,123; The Health Station Community Health Centre, 421 ,247; Lamp Health Services, 
1,784,829; Lawrence Heights Medical Centre, 1,394,368; London Intercommunity, 
1,149,860; Longlac Community Health Centre, 773,703; Mary Berglund Family Clinic, 
943,838; Merrickville District Community Health Centre, 687,096; Misiway Eniniwuk 
Community Health Centre, 697,403; North Hamilton Community Health Centre, 
1,988,343; North Kingston Community Health Centre, 1,330,239; North Lanark 
Community Health Centre, 643,640; Ogden East-End Community Health Centre, 81 1 ,305; 
Parkdale Community Health Centre, 1 ,569,970; Pinecrest-Queensway Community Health 
Centre, 1,291,038; Planned Parenthood of Toronto, 1,016,195; Portland District 
Community Health Centre, 592,510; Regent Park Community Health Centre, 1,951,567; 
Rexdale Community Health Centre, 976,337; Sandwich Community Health Centre, 
1,365,914; Sandy Hill Community Health Centre, 3,913,331; Somerset West Health 
Centre, 2,578,581; South-East Ottawa Resources Centre, 1,677,175; South Oshawa 
Community Health Centre, 975,850; South Riverdale Community Health Centre, 
1,640,779; Stonegate Community Association, 836,430; Teen Health Centre, 970,302; 
Tweed and District Community Health Centre, 981,268; West Central Community Health 
Centre, 1,880,855; West Central Youth Program, 915,736; West Elgin Community Health 
Centre, 808,513; West Hill Community Health Centre, 843,304; Womens Health in 
Women's Hands, 1,453,315; Woolwich Community Health Centre, 917,655; York 
Community Services Centre, 1 ,477,614. 

Northern Diabetes Health Network ($3,343,140): 

Canadian Diabetes Association, 350,623; Northern Health Canadian Diabetes Association, 
3,312,517; Accounts under $109,000— 30,000. 

Less: Recoveries from Other Ministries/ Agencies ($350,000): 
Northern Development and Mines, 350,000. 



136 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Midwifery ($2,266,900) 

Midwifery Services. 1 .236.820. Ontario Hospital Insurance Plan Claims Account, 1 030.080. 

Mental Health. Community-Based ($108,474,843): 

Barne. Community Awareness Program. 541,721; Royal Victoria Hospital 195,930; Belleville, 
Belleville General Hospital, 136,388; Community Mental Health Program Hastings, 
569,922; Quinte and Region Community Homes, 195,830; Youth Habitation (Quinte) Inc., 
220.591; Brampton. Friends and Advocates- Peel. 213,323; Peel Activities Rehabilitation, 
780.959; Brantford, Alternatives Activity Centre, 472,613; Brantford General Hospital. 
124.699; Ethnic Counselling Network, 175,447; Brockville, Brockville Friendship Centre 
Inc., 475,222; Leeds and Grenville Community Mental Health, 481,337; Leeds Grenville 
Phased Housing, 793,675; Tri-County Crisis Response Network, 138,134; Burlington. 
Summit Halfway House Inc., 544,201 ; 

Cambridge, Cambridge Active Self Help, 160,015; Chatham, Community Mental Health 
Association, 1,341,712; Cochrane, Minto Counselling Centre, 589,274; Cornwall, 
Cornwall General Hospital, 194,064; 

Downsview, Community Occuptional Therapy Association, 3,000,088; Youth Clinical Service, 
452,888; Dunnville, True Experience Housing, 152,462; True Experience Work Program, 
138.090; 

Etobicoke, Etobicoke Mental Health Centre, 478,883; Friends and Advocates Centre, 243,042; 

Fonthill, Niagara Housing Program, 580,340; Fort Frances, Anishinabeg Community 
Counselling, 206,611; Canadian Mental Health Association Club House, 203,469; Opsa 
Sunset, 144,887; 

Geraldton, North of Superior Community Mental Health Program, 464,216; Guelph. 
Community Links Program, 475,971; Community Mental Health Clinic, 384,126; 
Community Mental Health Council, 2,166,762; Homes for Psychiatric Rehabilitation. 
297,184; 

Haliburton, Haliburton County Counselling Centre, 135,840; Hamilton, Community Social. 
Vocational and Rehabilitation Schizophrenia Inc., 1,357,466; Mental Health Promotion, 
262,954; PEP (Regional Medical Association), 951,069; Wellington Psychiatric Outreach 
Program, 398,619; 

Inglewood, Peace Ranch, 361,930; 

Kapuskasing, Hearst/Kapuskasing/Smooth Rock Counselling Service. 1,004,684: Kenora, 
Kenora Community Residential Resources, 514,004; Northland Outreach Program, 
250,015; Kingston, Community Activity Centre, 263,070; Community Crisis Service, 
397,991; Crescent Group Home, 493,771; Kingston Friendship Homes Inc.. 831.486; 
Psychiatric Survivors of Kingston, 111,251; Kirkland Lake, Community Contact 
Community Mental Health Association, 190,379; Timiskaming Mental Health Program. 
687,570; Kitchener, Achievement in Motion, 210,405; Aftercare Service Co-Ordinator 
Program, 984,318; Kitchener-Waterloo Hospital, 259,607; Waterloo Regional Homes. 
925,311; 

Lindsay, Canadian Mental Health Association, 325,006; Survivors Psychiatric Advocacy 
Network, 111,598; London, Mens Mission and Rehabilitation Centre, 144,819; University 
Hospital, 180,069; Western Ontario Therapeutic Community Hostel Inc.. 2.215.946: 
Lucan, Crest Centre, 535,421 ; 

Midland, Wendat Community Support Program, 325,463; Mississauga. Credit Valley Hospital. 
267,305; Mississauga Hospital, 203,610; 



PUBLIC ACCOUNTS, 1993-94 137 

MINISTRY OF HEALTH — Continued 

Napanee, Lennox and Addington Community Mental Health Services, 373,279; Newmarket, 
Co-ordinating Advisory Committee, 194,326; New Directions Self Help Network, 456,475; 
York County Hospital, 128,987; York Region Mental Health Service, 282,001; York 
Support Services, 953,321; North Bay, Canadian Mental Health Association, 1,137,868; 
Community Mental Health Case Management Program, 281,194; North Bay Community 
Housing Friends and Advocates Centre, 245,832; North York, Friends and Advocacy 
Centre, 283,481 ; Seneca College of Applied Arts and Technology, 239,314; 

Oakville, Halton Work Programme, 600,726; North Halton Mental Health Program, 486,947; 
Oakville Re-entry Homes, 237,420; Oakvi lie-Trafalgar Memorial Hospital, 144,382; Oasis, 
316,147; Oshawa, Alzheimer Society of Durham Region, Education and Family Support, 
118,711; COPE Mental Health Program, 229,809; Oshawa General Hospital, 332,381; 
Social Rehabilitation-Hope Community Self Help, 1,588,627; United Survivors, 113,344; 
Ottawa, Causeway Work Centre Phase II, 378,036; Children's Hospital of Eastern 
Ontario, 123,389; Community Progress, 328,778; Family Service Centre Social, 221,964; 
Hopital Montfort, 146,248; Northern Ontario Francophone, 539,578; Ontario Psychiatric 
Survivors' Alliance of Ottawa-Carleton, 130,555; Ottawa Civic Hospital, 111,494; Ottawa 
General Hospital, 296,228; Ottawa Salus Corporation, 1,095,519; Queensway-Carleton 
Hospital, 123,389; Regional Case Management Program for Ottawa-Carleton, 366,353; 
Owen Sound, Bruce Primary Counselling, 1 ,109,468; Union Place, 388,721 ; 

Pembroke, Renfrew County and District Health Unit, Mental Health Services, 179,813; South 
Renfrew Mental Health, 204,512; Peterborough, Community Mental Health Association, 
Peterborough, 436,705; Peterborough Civic Hospital, 156,438; 

Richmond Hill, York Central Hospital, 183,335; 

St. Catharines, Niagara Community Mental Health, 420,474; St. Thomas, Community Mental 
Health Association-Elgin, 228,876; Community Mental Health Support Services, 314,284; 
Sarnia, Community Mental Health Association/Supportive Housing Options, 152,308; 
Community Integration Program, 392,074; Lambton Community Mental Health-Adult 
Services, 177,303; Lambton Health Unit Community Mental Health, 135,360; Sault Ste. 
Marie, Algoma Community Psychiatric Case Management, 300,506; Canadian Mental 
Health Association-Club 90, 111,342; Community Mental Health Association-Club 84, 
449,082; Plummer Memorial Public Hospital, 110,649; Scarborough, Mental Health Co- 
ordinating Group, 202,145; Simcoe, Abel Enterprises, 201,934; Adult Mental Services 
Haldimand, 710,547; Smiths Falls, Community Mental Health Service (Lanark), 592,199; 
Southampton, Bruce Shoreline Family, 349,617; Stratford, Perth County Branch Housing, 
478,968; Strathroy, S.E.A.R.C.H Community Services, 223,648; Sudbury, Community 
Mental Health Association, 415,937; Sudbury General Hospital, 194,531 ; 

Thornhill, The Chaitikvan Foundation, 297,537; Thunder Bay, Alpha Court Non-Profit Housing 
Corporation, 660,276; Community Mental Health Association — New Directions, 517,924; 
Dilico Ojibway Child and Family Service, 132,588; P.A.C.E. Thunder Bay Chapter, 
115,760; Rehabilitation Action Program, 204,371; Wequedong Lodge Group Home 
Program, 279,165; Timmins, Community Mental Health Association Housing Program, 
725,334; St. Mary's General Hospital, 156,744; Toronto, Adjustment Into Society Inc., 
277,498; Adult Mental Health Co-ordination, 172,032; Among Friends Centre, 158,889; 
Anglican Houses-Whitby, 415,987; Anglican Houses-Wilkinson Housing Program, 
617,550; Applause Community Development Corporation, A-Way Express, 330,484; 
Baycrest Hospital, 275,702; Bayview Community Services, 453,174; Boundless 
Adventures, 252,995; Community Housing Support Services, 350,385; Community 
Resources Consultants, 2,018,925; Connect Housing Service, 458,270; Consumer/ 
Survivor Development Initiative, 216,051 ; Depressive and Manic Depressive Association, 
182,183; East North York Case Management Program, 309,477; East York Mental Health 
Co-ordination Program, 270,284; Eden Community House, 343,254; Etobicoke General 
Hospital, 162,028; Etobicoke Mental Health, 387,079; Fresh Start, 220,248; George 



138 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Brown College for Youth, 222,568; George Brown College Rehabilitation, 266,888. 
Gerstein Centre, 1,772,248; Getting in Touch, 154,020; Homeward Mental Health Project, 
271.483; Hong Fook Mental Health Service, 587,738; Hospital for Sick Children, 791,417; 
Houselink Community Homes Inc., 1 ,130,084; Humber Memorial Hospital, 233,422; Incest 
Survivor Group, 236,278; Madison Avenue Residence, 1,077,181; Margaret Frazer 
House, 506,171; Mental Health Ontario Community Development, 1,719,865; Mental 
Health Program Services, 1,048,335; Mississauga Supportive Housing, 879,197; Mount 
Sinai Hospital, 121,057; New Dimensions in Community Living, 472,634; New Outlook- 
Central Toronto, 598,377; North York General Hospital, 420,959; On Our Own, 159,670; 
Ontario Association of Distress Centres, 197,809; Ontario Federation of Community 
Mental Health and Addictions, 117,053; Ontario Friends of Schizophrenia, 195,029; 
Opportunity for Advancement, 183,302; Parkdale Activity and Recreation, 762,918; 
Progress Place Club House, 1,556,472; Regeneration House, 741,739; St. Christopher 
House, 272,385; St. Joseph's Health Centre, 143,592; Salvation Army Day Care, 613,138; 
Scarborough Centenary Hospital, 273,369; Scarborough General Hospital, 239,315; 
Scarborough Grace Hospital, 243,893; Sistering, 588,075; Street Haven-Joubert House, 
121.478; Street Health, 242,413; Supportive Housing Coalition, 270,881; Toronto East 
General Hospital, 338,014; Toronto Hospital Corporation, 149,513; Toronto-Sound Times, 
203,026; Trinity Square Cafe, 282,082; West Humber Homes, 1,640,804; Women's 
College Hospital, 263,806; Women's Counselling Referral, 313,184; Woodgreen 
Community Centre, 124,906; 416 Drop-In Centre, 340,166; 

Vanier, Hebergement Renaissance Inc., 402,774; 

Welland, Gateway Residence of Niagara, 234,884; Whitby, Colbome Residential Service, 
1,051,926; Windsor, The Hospice of Windsor Inc., 109,710; Rehabilitation, Residential 
and Support Services, 2,122,997; Western Hospital Centre (I.O.D.E. Unit), 154,178; 
Woodstock, Wilson House, 142,818; 

Accounts under $109,000— 16,143,476. 

Mental Health, Institution-Based ($35,810,568): 

Alliston, Stevenson Memorial Hospital, 308,734; Atikokan, Atikokan General Hospital, 
226,163; Barrie, Royal Victoria Hospital, 568,786; Belleville, Belleville General Hospital, 
564,236; Bracebridge, Community Mental Health Services, 1,185,691; Brampton, Peel 
Memorial Hospital, 734,794; Brantford, Brantford Psychiatric Day Therapy, 431,486; 
Burlington, Joseph Brant Memorial Hospital, 522,449; Cambridge, Cambridge Memorial 
Hospital, 419,553; Campbellford, Campbellford Memorial Hospital, 218,129; Chatham, 
Public General Hospital, 718,518; Cobourg, Cobourg District General Hospital, 492,351; 
Collingwood, General and Marine Hospital, 536,229; Cornwall, Cornwall General Hospital, 
1,086,565; Dryden, Dryden District General Hospital, 363,697; Etobicoke, Etobicoke 
General Hospital, 207,277; Fort Frances, Riverside Health Care Facilities Inc., 741,717; 
Goderich, Alexandra Marine and General Hospital, 725,002; Hamilton, St. Joseph's 
Hospital, 1,222,478; Hawkesbury, Hawkesbury and District General Hospital, 676,332; 
Kenora, Lake-of-the-Woods Hospital, 780,927; Kitchener, Kitchener-Waterloo Hospital, 
606,642; Leamington, Leamington District Memorial Hospital, 211,648; Lindsay, Ross 
Memorial Hospital, 524,629; London, University Hospital, 500,787; Victoria Hospital. 
594,991; Mississauga, Mississauga Hospital, 910,606; Moosonee, James Bay General 
Hospital, 410,326; Niagara Falls, Greater Niagara General Hospital, 193,901; Oakville, 
Oakville-Trafalgar Memorial Hospital, 287,224; Orillia, Orillia Soldiers' Memorial Hospital, 
507,786; Oshawa, Oshawa General Hospital, 722,888; Ottawa, Hopital Montfort, 403,580; 
Ottawa General Hospital, 838,979; Royal Ottawa (Psychiatric) Hospital, 147.407; 
Pembroke, Pembroke General Hospital, 626,105; Peterborough, Peterborough Civic 
Hospital, 631,925; Red Lake, Margaret Cochenour Memorial Hospital. 221,136; Renfrew. 
Renfrew Victoria Hospital, 196,511; Richmond Hill, York Central Hospital, 321,640; St. 
Catharines, St. Catharines General Hospital, 218,814; Sarnia, Sarnia General Hospital. 
202,847; Sault Ste. Marie, Plummer Memorial Public Hospital. 1,127,615; Scarborough, 



PUBLIC ACCOUNTS, 1993-94 139 

MINISTRY OF HEALTH — Continued 

Mobile Crisis Program, Scarborough Grace Hospital, 489,430; Scarborough Centenary 
Hospital, 254,456; Scarborough General Hospital, 393,053; Sioux Lookout, Sioux Lookout 
General Hospital, 227,823; Stratford, Stratford General Hospital, 481 ,207; Sturgeon Falls, 
West Nipissing General Hospital, 284,868; Sudbury, Sudbury Algoma Hospital, 
1,852,046; Sudbury General Hospital, 1,460,865; Thunder Bay, McKellar General 
Hospital, 241,805; Timmins, St. Mary's General Hospital, 284,868 ; Toronto, Baycrest 
Hospital, 492,276; Clarke Institute of Psychiatry, 248,190; Humber Memorial Hospital, 
168,745; Northwestern General Hospital, 300,460; St. Joseph's Health Centre, 261,421; 
Sunnybrook Medical Centre, 41 1 ,488; Toronto East General Hospital, 1 ,099,729; Toronto 
Hospital Corporation, 1,408,756; West Park Hospital, 228,220; Women's College 
Hospital, 357,356; Wallaceburg, Sydenham District Hospital, 157,783; Welland, Oak 
Centre, 297,382; Wiarton, Bruce Peninsula Co-op Residence, 341,194; Windsor, Western 
Hospital Centre (I.O.D.E. Unit), 609,159; Accounts under $109,000—318,887. 

Ontario Mental Health Foundation ($520,909). 

Alcohol and Drug Dependency ($65,828,880): 

Aurora, Addiction Services for York Region, 591 ,014; Barrie, Royal Victoria Hospital, 729,840; 
Simcoe Outreach Services, 534,693; Belleville, Addictions Training Assessment, 243,314; 
Blind River, Anishnable Naadmaagi Gamig, 273,393; Bracebridge, Addiction Outreach for 
Muskoka, 341,408; Brampton, Peel Addiction Referral Centre Inc., 437,019; Brantford, 
Addiction Assessment Services of Brant, 331 ,799; Brant Alcove Rehabilitation Services, 
191,384; Brockville, Brockville General Hospital, 322,785; Burlington, Halton Alcohol and 
Drug Addiction, 644,307; Carleton Place, Carleton Place Alwood Recreation, 515,830; 
Chatham, Kent City Alcohol Day Care, 402,190; Clinton, Huron Addiction Assessment 
Referral Centre, 224,067; Cornwall, Cornwall General Hospital, 593,241 ; Eastern Ontario 
Addictions Program, 273,004; Downsview, Youth Clinical Services, 139,508; Elliot Lake, 
Addiction Counselling for Family Unit, 242,812; St. Joseph's General Hospital, 1,410,919; 
Geraldton, North of Superior Assessment Referral Program, 232,465; Guelph, 
Community, Alcohol and Drug Services, 1 ,034,207; Stonehenge Therapeutic Community, 
542,392; Hamilton, Alternatives for Youth, 326,524; Assessment and Referral Centre, 
460,534; Hamilton Civic Hospitals, 622,061; Hamilton Detox Drop-In, 163,806; St. 
Joseph's Hospital, 617,823; Hearst, La Maison Renaissance Inc., 516,970; Kapuskasing, 
North Cochrane Addiction Service Centre, 521,464; Kenora, Kenora Assembly of 
Resources, Youth Addictions Healing Centre, 394,756; Lake-of-the-Woods Hospital, 
845,663; Sacred Circle-People Spirit, 373,602; Sacred Circle- Youth Addiction Program, 
212,100; Kingston, Alcohol Referral Centre, 362,035; Hotel Dieu Hospital, 665,005; 
Options for Change, 269,870; Kirkland Lake, Harmony House Inc., 358,702; Timiskaming 
Alcohol Assessment Program, 174,473; Kitchener, Alcontrol Homes, 360,171; Kitchener- 
Waterloo Hospital, 662,9712; St. Mary's General Hospital, 302,362; London, Drug and 
Alcohol Registry of Treatment, 620,758; St. Joseph's Health Centre, 631,929; Thames 
Valley Addiction Assessment Referral Centre, 321,610; Milton, Hope Place Women's 
Treatment Centre, 557,556; Muskrat Dam, Revered Tommy Beardy Memorial, 292,821 ; 
Napanee, Lennox and Addington Addiction Service, 263,917; North Bay, Nipissing Detox 
Centre, 651,309; Nipissing District Drug Alcohol, 311,934; St. Joseph's Centre Alcohol, 
1,490,651; Opasatika, Maison Arc-en-Ciel, 420,567; Oshawa, Oshawa General Hospital, 
632,441 ; Ottawa, Addiction Assessment Service of Ottawa-Carleton, 427,245; Amethyst 
Women's Addictions Centre, 462,137; Centretown Community Health, 309,187; Elisabeth 
Bruyere Health Centre, 819,620; Rideauwood Institute, 727,448; Royal Ottawa Psychiatric 
Hospital, 961,387; Youth Drug and Alcohol Treatment Centre, 448,460; Owen Sound, 
Alcohol Assessment and Referral, 644,588; Grey Bruce Regional Health Centre, 
1 ,030,703; Pembroke, Alcohol and Drug Assessment, 222,537; Peterborough, Fourcast 
Incorporated Substance Abuse, 434,901 ; Port Colborne, Port Colborne General Hospital, 
1,175,630; Red Lake, Alcohol Counselling Service, 132,693; Renfrew, Pathways Alcohol 
and Drug Counselling, 201,789; St. Catharines, Alcohol and Drug Treatment Centre 
Niagara, 343,117; Hotel Dieu Hospital, 1,047,754; Niagara Alcohol and Drug Assessment 
Service, 479,573; Sarnia, Sarnia General Hospital, 531,027; Sault Ste. Marie, Alcohol 



140 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF HEALTH — Continued 

Substance Abuse Rehabilitation, 291,333; Algoma Health Unit, Assessment and Referral, 
345.249; Alternatives for Youth, 251,895; Plummer Memorial Public Hospital, 864,071; 
Simcoe, Addiction Assessment, 433,811; Norfolk General Hospital, 645,090; Sioux 
Lookout, Sioux Lookout General Hospital, 418,425; Smiths Falls, Tri-County Addictions, 
277,153; Smooth Rock Falls, Smooth Rock Falls Hospital, 675,997; Stratford, Perth 
Addiction Centre Inc., 333,256; Sturgeon Falls, West Nipissing General Hospital, 120,752; 
Sudbury, Northern Residential Treatment Program, 452,044; Robins Hill Aftercare Service 
Inc., 152,800; The Salvation Army Addiction and Rehabilitation Centre, 262,702; Sudbury 
Algoma Hospital, 2,146,184; Thamesville, Westover Treatment Centre, 1,047,205; 
Thunder Bay, St. Joseph's General Hospital, 2,370,176; Thunder Bay Addiction 
Assessment Referral and Follow-up Program, 221,731; Weendahmagen Alcohol Drug 
Abuse Treatment Centre, 346,842; Timmins, Jubilee Centre, 669,498; South Cochrane 
Addiction Service, 326,822; Toronto, Aboriginal Friendship Centre Treatmment Program, 
449,989; Addiction Research Foundation, 681,893; Community Addictions Outreach 
Program, 531,599, Community Older Persons Alcohol Program, 231,048; Doctors 
Hospital, 816,237; Donwood Institute, 703,946; Humber Memorial Hospital, 458,057; Jean 
Tweed Treatment Centre, 1,185,693; Parkdale Community Health Centre, 407,827; 
Prevention Education and Information, 111,427; Renascent Fellowship, 2,159,887; St. 
Joseph's Health Centre, 460,207; St. Michaels Hospital, 654,281 ; St. Vincent de Paul 
Ozanam, 139,354; Streethaven-Addictions Case Management, 235,917; Toronto East 
General Hospital, 872,747; Toronto Hospital Corporation, 741,619; Y.M.C.A. of 
Metropolitan Toronto Youth Substance Abuse, 738,113; Youth Substance Abuse 
Program, 264,385; 416 Addiction Case Management Program, 217,240; Vanier, Maison 
Fraternite, 975,822; Welland, Homes for Reflection (Niagara), 362,653; Weston, Caritas 
Project, 325,719; Williamstown, Mount Carmel House Treatment Centre, 464,731; 
Windsor, Brentwood Recovery Home, 834,632; Western Hospital Centre (I.O.D.E. Unit), 
1,054,611; Woodbridge, The Vitanova Foundation, 321,397; Woodstock, Maplewood 
Counselling (Woodstock) Inc., 181,764; Accounts under $109,000— 1,535,276. 

Addiction Research Foundation ($35,348,109). 

Offical Local Health Agencies ($184,057,047): 

Belleville, Hastings and Prince Edward, 3,165,152; Bracebridge, Muskoka-Parry Sound Health 
Unit, 2,443,583; Brampton, Peel Regional Health Unit, 10,696,149; Brantford, Brant 
County District Health Unit, 2,827,402; Brockville, Leeds, Grenville and Lanark, 3,064,590: 
Chatham, Kent-Chatham Health Unit, 2,087,835; Clinton, Huron County Health Unit, 
1,398,903; Cobourg, Haliburton, Kawartha, Pine Ridge District Health Unit, 3,795,748; 
Cornwall, Eastern Ontario Health Unit, 3,683,587; Etobicoke, City of Etobicoke Health 
Unit, 3,192,896; Fergus, Wellington-Dufferin-Guelph Health Unit, 3,355,909; Hamilton, 
Hamilton-Wentworth Health Unit, 9,184,437; Kenora, Northwestern Health Unit, 
3,487,152; Kingston, Kingston Frontenac, Lennox and Health Unit, 3,748,624; Kirkland 
Lake, Timiskaming Health Unit, 1,282,550; Kitchener, Waterloo Regional Health Unit, 
6,544,364; London, Middlesex-London Health Unit, 6,934,390; Midhurst, Simcoe County 
Health Unit, 5,995,240; Newmarket, York Regional Health Unit, 7,143,021; North Bay. 
North Bay and District Health Unit, 2,483,083; Oakville, Halton Regional Health Unit, 
4,711,122; Oshawa, Durham Regional Health Unit, 5,477,120; Ottawa, Ottawa-Carleton 
Regional Health Unit, 12,291,829; Owen Sound, Bruce-Grey Owen Sound Health Unit. 
2.820,591; Pembroke, Renfrew County Health Unit. 2,832,706; Peterborough. 
Peterborough County Health Unit, 2,118,589; St. Catharines, Niagara Region Health Unit, 
6,131,906; St. Thomas, Elgin-St. Thomas Health Unit, 2,056,361; Sarnia, Lambton Health 
Unit, 2,214,626; Sault Ste. Marie, Algoma Health Unit, 2,646,171; Scarborough, City of 
Scarborough Health Unit, 5,142,974; Simcoe, Haldimand-Norfolk Health Unit, 2,030,698; 
Stratford, Perth District Health Unit, 1,506,801; Sudbury, Sudbury and District Health Unit. 
5,375,562; Thunder Bay, Thunder Bay District Health Unit. 3,535.047; Timmins, 
Porcupine Health Unit, 3,498,537; Toronto, Borough of East York Health Unit, 1,942,391 ; 
Toronto City Health Department, 12,067,418; Willowdale, North York Health Department. 
6,841,681; Windsor, Metro Windsor Essex-Health Unit, 5,511,369; Woodstock. Oxford 



PUBLIC ACCOUNTS, 1993-94 141 

MINISTRY OF HEALTH — Continued 

County Health Unit, 1 ,795,734; York, York Health Department, 1 ,368,445; Accounts under 
$109,000—3,624,754. 

Family Planning ($18,535,550): 

Belleville, Hastings and Prince Edward, 410,951; Bracebridge, Muskoka-Parry Sound Health 
Unit, 241,858; Brampton, Peel Regional Health Unit, 1,247,625; Brantford, Brant County 
District Health Unit, 353,165; Brockville, Leeds Grenville and Lanark Health Unit, 353,143; 
Chatham, Kent-Chatham Health Unit, 222,861; Cobourg, Haliburton, Kawartha, Pine 
Health Unit, 334,001; Cornwall, Eastern Ontario Health Unit, 349,971; Etobicoke, City of 
Etobicoke Health Unit, 379,492; Fergus, Wellington-Dufferin-Guelph Health Unit, 409,235; 
Hamilton, Hamilton-Wentworth Health Unit, 681,189; Kenora, Northwestern Health Unit, 
294,878; Kingston, Kingston Frontenac and Lennox Health Unit, 284,760; Kirkland Lake, 
Timiskaming Health Unit, 149,230; Kitchener, Waterloo Region Health Unit, 493,846; 
London, Middlesex-London Health Unit, 444,907; Midhurst, Simcoe County Health Unit, 
583,251; Newmarket, York Regional Health Unit, 519,739; North Bay, North Bay and 
District Health Unit, 228,394; Oakville, Halton Regional Health Unit, 310,162; Oshawa, 
Durham Regional Health Unit, 474,243; Ottawa, Ottawa-Carleton Regional Health Unit, 
631,150; Owen Sound, Bruce-Grey Owen Sound Health Unit, 251,225; Pembroke, 
Renfrew County Health Unit, 141,376; Peterborough, Peterborough County Health Unit, 
214,193; St. Catharines, Niagara Regional Area Health Unit, 715,198; St. Thomas, Elgin- 
St. Thomas Health Unit, 154,894; Sarnia, Lambton Health Unit, 305,147; Sault Ste. Marie, 
Algoma Health Unit, 279,857; Scarborough, City of Scarborough Health Unit, 739,483; 
Simcoe, Haldimand-Norfolk Health Unit, 219,551; Stratford, Perth District Health Unit, 
155,499; Sudbury, Sudbury and District Health Unit, 447,365; Thunder Bay, Thunder Bay 
District Health Unit, 369,513; Timmins, Porcupine Health Unit, 232,289; Toronto, Borough 
of East York Health Unit, 533,796; Toronto City Health Department, 2,105,359; 
Willowdale, North York Health Department, 745,000; Windsor, Metropolitan Windsor- 
Essex Health Unit, 494,878; Woodstock, Oxford County Health Unit, 21 1 ,466; City of York 
Health Department, 309,259; Accounts under $109,000—51 1 ,961 . 

Speech Pathology and Audiology Programs ($3,775,241): 

Bracebridge, 243,280; Cornwall, Eastern Ontario, 154,507; Kenora, Northwestern Health Unit, 
290,389; Kingston, Kingston Frontenac, Lennox and Addington Health Unit, 165,300; 
Kirkland Lake, Timiskaming Health Unit, 246,584; North York, The Aphasia Centre, 
485,123; Sault Ste. Marie, Algoma, 183,440; Stouffville, York-Durham Aphasia Centre, 
110,315; Thunder Bay, Thunder Bay District Health Unit, 246,210; Timmins, Porcupine 
Health, 228,374; Toronto, Canadian Hearing Society, 626,327; Speech Foundation of 
Ontario, 554,457; Accounts under $109,000— 240,935. 

Outbreaks of Diseases — costs and expenses ($26,639,874): 

Government Pharmacy Account, 25,877,291; National Food Distribution Centre for the 
Treatment of Hereditary Metabolic Diseases Inc., 543,949; Accounts under $109,000 — 
218,634. 

AIDS Prevention and Control ($17,596,371): 

Belleville, Hastings and Prince Edward, 159,304; Brampton, Peel Regional Health Unit, 
568,989; Brantford, Brant County District Health Unit, 119,700; Brockville, Leeds Grenville 
and Lanark Health Unit, 119,695; Chatham, Kent-Chatham Health Unit, 151,134; 
Etobicoke, City of Etobicoke Health Unit, 232,926; Guelph, AIDS Committee of Guelph 
and Wellington, 154,922; Hagersville, Chiefs of Ontario, 348,560; Hamilton, Hamilton- 
Wentworth Regional Department of Public Health Services, 658,142; Kingston, Kingston 
AIDS Project, 153,918; Kingston, Frontenac, Lennox and Addington Health Unit, 210,768; 
Kitchener, AIDS Committee Cambridge, 203,632; Waterloo Regional Health Unit, 
504,839; London, AIDS Committee of London, 347,488; Middlesex-London Health Unit, 
228,591; Midhurst, Simcoe County District Health Unit, 285,483; Newmarket, York 
Regional Health Department, 362,417; North Bay, AIDS Committee of North Bay, 
140,397; North Bay and District, 185,681; Oakville, Halton Regional Health Department, 



142 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

201.963; Oshawa, Durham Region. 157.396; Ottawa, AIDS Committee of Ottawa, 
376.744, Ottawa-Carleton Health Department, 436,264; Owen Sound, Bruce-Grey-Owen 
Sound Health Unit, 148,767; Peterborough, Peterborough AIDS Resource Network, 
172.202, Peterborough County, 127,361; St. Catharines, AIDS Committee of Niagara, 
186.578; Niagara Regional Health Unit, 360,406; St. Thomas, Elgin-St Thomas, 120,858; 
Scarborough. City of Scarborough Health Unit, 192,582; Sudbury, AIDS Committee of 
Sudbury. 291,700; Sudbury and District Health Unit, 275,205; Thunder Bay, AIDS 
Committee of Thunder Bay, 291 ,1 51 ; Thunder Bay District Health Unit, 1 1 6,769, Toronto, 
Act Deaf Outreach, 186,268; Addiction Research Foundation, 663,472; AIDS Committee 
of Toronto, 368,534; Alliance for South Asian AIDS Prevention, 127,399; Black Coalition 
of AIDS Prevention, 227,461 ; Committee AIDS Treatment Information Exchange, 
109,600; Fife House Foundation Inc., 133,315; Gay Asian AIDS Project, 112,400; Hassle 
Free Clinic. 125,939; Hemophilia Ontario, 377,075; Maggie's: Prostitutes Safe Sex 
Project, 149,338; The Teresa Group, 131,770; Toronto City Health Department, 
1,389,970; Toronto People with AIDS Foundation, 368,103; Two-Spirited People of the 
First Nation, 124,958; Wellesley Hospital, 270,152; Willowdale, City of North York Health 
Unit, 471.668; Windsor, AIDS Committee of Windsor, 269,709; Metropolitan Windsor 
Essex. 21 1 ,261 ; Accounts under $109,000—3,185,447. 

Tuberculosis Prevention — costs and expenses ($1 ,365,475): 

Government Pharmacy Account, 1 ,206,834; Accounts under $1 09,000—1 58,641 . 

Venereal Disease Control ($498,301): 

City of Toronto, 300,000; Accounts under $109,000—198,301 . 

Association of Local Official Health Agencies ($193,990). 

Ontario Council on Community Health Accreditation ($74,464). 

Ontario Public Health Association ($60,000). 

Miscellaneous Grants ($22,500). 

Payments to Ambulance Service Local Government ($37,438,446): 

Longlac, Longlac Volunteer Ambulance Service, 139,027; Noelville, Noelville Ambulance 
Service, 241,154; Sioux Narrows, Township of Sioux Narrows, 111,161; South River, 
South River Ambulance Service, 308,156; Temagami, Temagami Ambulance Service, 
229,428; Timmins, Corporation of the City of Timmins, 265,002; Tobermory, St. Edmunds 
Volunteer Ambulance Service, 126,134; Toronto, Municipality of Metropolitan Toronto 
Ambulance, 35,088,175; Wasaga Beach, Town of Wasaga Beach, 518,046; White River. 
White River Ambulance, 1 53,91 2; Accounts under $1 09,000— 258,251 . 

Payments for Ambulance and Related Emergency Services ($1 68,1 44,01 1 ): 
Public Hospitals and Private Operators: 

Ajax, Ajax and Pickering General Hospital, 1,696,712; Alexandria, Alexandria and District 
Ambulance, 352,411; Alfred, Alfred and District Ambulance Service, 262.219; Alliston. 
Stevenson Memorial Hospital, 673,196; Almonte, Almonte General Hospital. 394.030: 
Amherstburg, Amherstburg Anderson Ambulance Service, 381,388; Ancaster, Town of 
Ancaster Ambulance Service, 448,215; Atikokan, Atikokan General Hospital, 221,489; 
Bancroft, 674109 Ontario Inc., 600,555; Barrie, Royal Victoria Hospital, 2,781.314; Barry's 
Bay, St. Francis Memorial Hopital, 527,986; Beaverton, Beaverton Ambulance Service, 
2,795,909; Belleville, Belleville General Hospital, 429,521; City Ambulance of Quinte 
Limited, 1,779,858; Lasalle Ambulance Service, 481,770; Blind River, St. Joseph's 
General, 410,523; Bobcaygeon, Bobcaygeon Ambulance Service, 471 ,446; Bolton. Bolton 
and District Ambulance, 268,764; Bracebridge. Muskoka Ambulance Service, 1.593.015; 
Bradford, Lewis Ambulance Service, 510,095; Brampton, Peel Memorial Hospital, 
143,612; Brantford, Brant County Ambulance. 2,149,202; Brigden, Parkway Ambulance 



PUBLIC ACCOUNTS, 1993-94 143 

MINISTRY OF HEALTH — Continued 

Service, 251,586; S.B. Brigden and District Ambulance Ltd., 254,418; Brockville, 
Brockville General Hospital, 688,606; Burlington, Joseph Brant Memorial Hospital, 
197,638; Cambridge, Cambridge Memorial Hospital, 1,244,757; Campbellford, 
Campbellford Memorial Hospital, 706,921; Carleton Place, Carleton Place/Richmond 
Ambulance Service, 852,229; Chapleau, Chapleau General Hospital, 223,279; Chatham, 
Chatham and District Ambulance, 2,371,490; Cobourg, Lakeshore Emergency Service, 
1,330,343; Cochrane, Lady Minto Hospital, 356,959; Colborne, Rutherford's Ambulance 
Service, 257,977; Collingwood, McKechnie Ambulance Service, 999,393; Dashwood, 
Hoffman's Ambulance Service, 389,662; Deep River, Deep River Hospital, 325,122; Delhi, 
Murphy Ambulance Service, 293,129; Dryden, Dryden District General Hospital, 283,154; 
Dunnville, Haldimand War Memorial Hospital, 403,030; Elliot Lake, Elliot Lake Ambulance 
Services, 731,907; Englehart, Englehart and District Hopsital, 283,398; Espanola, 
Espanola Ambulance Service, 530,266; Forest, Forest District Ambulance Servie, 
505,548; Fort Frances, Riverside Health Care Facilites Inc., 1,103,386; Gananoque, 
Gananoque Provincial Service, 524,210; Georgetown, Georgetown Volunteer Ambulance, 
273,293; Geraldton, Fawcett Ambulance Service, 357,484; Glencoe, Lambton Middlesex/ 
Glencoe, 656,465; Goderich, Alexandra Marine and General Hospital, 543,068; Grimsby, 
West Lincoln Ambulance Service, 620,659; Guelph, Royal City Ambulance, 1,751,857; 
Hagersville, West Haldimand General Hospital, 568,126; Hai ley bury, Buff am Ambulance 
Service, 745,1 12; Hamilton, Chedoke-McMaster Hospital, 495,649; Fleetwood Ambulance 
Service, 2,759,063; Hamilton Civic Hospital, 775,978; Hamilton Wentworth District Health 
Centre, 150,439; Superior Ambulance Service, 3,884,557; 501781 Ontario Ltd., 127,950; 
Hanover, Hanover and District Hospital, 471,458; Harrow, Harrow Ambulance Service 
Ltd., 494,342; Hawkesbury, Noel Ambulance Service, 829,405; Hearst, Notre Dame 
Hospital, 361,043; Homepayne, Hornepayne Community Hospital, 231,540; Huntsville, 
Huntsville District Memorial Hospital, 1,015,996; Ignace, Mary Berglund Community 
Health Centre, 166,005; Iroquois Falls, Anson General Hospital, 382,764; Kanata, 
Arnprior and Kanata Ambulance, 1,063,755; Kapuskasing, Sensenbrenner Hospital, 
540,769; Kenora, Lake-of-the-Woods Hospital, 1,152,432; Killarney, Killarney Volunteer 
Ambulance Service, 126,864; Kingston, Hotel Dieu Hospital, 3,241,336; Kingston, 
Frontenac, Lennox and Addington, 165,601; Kirkland Lake, Kirkland Lake and District 
Hospital, 726,157; Kitchener, Kitchener-Waterloo Regional Ambulance (1987), 2,561,320; 
Langton, Verhoeve Ambulance Service, 175,221; Leamington, Sun Parlour Ambulance 
Service, 123,751; Sun Parlour Emergency Service Inc., 2,456,386; Lindsay, Lindsay and 
District Ambulance, 1,710,728; Listowel, Listowel Memorial Hospital, 355,499; Little 
Current, Manitoulin Ambulance Service, 1,214,210; London, Thames Valley Ambulance 
Service, 3,359,895; Thames Valley Medic-Aid Ltd., 127,950; Victoria Hospital, 189,115; 
Lucan, Lucan Ambulance Service Limited, 228,433; Lyndhurst, North Leeds Ambulance 
Service, 248,943; Mactier, Jordan's Ambulance Service, 259,780; Manitouwadge, 
Manitouwadge General Hospital, 306,312; Marathon, Wilson Memorial General Hospital, 
333,289; Markdale, Centre Grey General Hospital, 420,686; Markham, Markham 
Stouffville Hospital, 135,500; Matheson Bingham Memorial Hospital, 197,613; Mattawa, 
Mattawa General Hospital, 162,069; Meaford, Meaford General Hospital, 461,751; 
Midland, Midland and District Ambulance, 1,007,464; Moosonee, James Bay General 
Hospital, 811,410; Mount Forest, Mount Forest Ambulance Service Ltd., 666,851; 
Newmarket, York County Hospital, 1,158,935; Niagara Falls, Greater Niagara General 
Hospital, 225,138; Niagara-on-the-Lake, Niagara-on-the-Lake General Hospital, 377,441; 
Nipigon, Nipigon District Memorial Hospital, 2,888,371 ; Nobleton, Nobleton Ambulance 
Association, 393,518; North Bay, North Bay Civic Hospital, 2,514,933; Northbrook, 
Northbrook Area Volunteer Ambulance Service, 130,939; Oakville, District of Halton and 
Mississauga, 6,590,052; Orangeville, Dufferin-Caledon Health Care Corporation, 
1,247,232; Oshawa, Oshawa General Hospital, 206,690; Ottawa, Elisabeth Bruyere 
Health Centre, 1,559,510; Ottawa Civic Hospital, 242,521; Ottawa General Hospital, 
682,920; Parham Ambulance Service, 345,680; Owen Sound, Grey Bruce District Health 
Council, 228,278; Grey Bruce Regional Health Centre, 137,978; Owen Sound Emergency, 
2,164,326; Palmerston, Palmerston General Hospital, 432,885; Parkhill, North Middlesex 
Ambulance Ltd., 270,581; Parry Sound, Parry Sound General Hospital, 1,212,543; 



144 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Pembroke, Pembroke General Hospital, 1,312,977; Upper Ottawa Valley Ambulance, 
337,179; Perth, Great War Memorial Hospital, 623,910; Peterborough, Peterborough Civic 
Hospital. 1,746,473; Petrolia, Petrolia and District Ambulance Service, 255,260; Pickle 
Lake. Pickle Lake Volunteer Ambulance, 116,750; Port Colborne, Port Colborne 
Ambulance Service, 818,148; Port Rowan, Medical Centre Management Board 
Ambulance, 192,383; Prescott, Osgoode and District Ambulance Service, 346,490; St 
Lawrence and District Ambulance, 4,290,164; Red Lake, Margaret Cochenour Memorial 
Hospital, 385,324; Rockland, Rockland and Orleans Ambulance Service, 1,278,317; 
Rodney, Rodney Ambulance Service Limited, 483,830; St. Catharines, Hotel Dieu 
Hospital, 1,772,532; St. Mary's, St. Mary's Memorial Hospital, 266,102; St. Thomas, St. 
Thomas Elgin General Hospital, 1,099,496; Sarnia, Sarnia General Hospital, 1,332,959; 
Sault Ste. Marie, Plummer Memorial Public Hospital, 2,204,435; Schreiber, North Shore 
Ambulance Service, 161,116; Seaforth, Seaforth and Clinton Ambulance Service Ltd., 
610,543; Simcoe, Greens Ambulance Service, 1,436,676; Sioux Lookout, Sioux Lookout 
General Hospital, 619,930; Smithville Book Ambulance Ltd., 277,984; Smooth Rock Falls, 
Smooth Rock Falls Hospital, 149,468; Stratford, Stratford Ambulance Service, 460,178; 
Stratford General Hospital, 483,784; Strathroy, Denning Brothers Ambulance Service, 
664,064; Streetsville, Lee Ambulance Service Limited, 1,095,018; Sturgeon Falls, West 
Nipissing General Hospital, 555,609; Sudbury, Manatoulin-Sudbury District Health Centre, 
165,934; Sudbury and District Ambulance Service, 3,794,229; Sudbury General Hospital, 
254,334; 900378 Ontario Ltd., 145,147; Terrace Bay, McCausland Hospital, 283,645; 
Thedford-Gilpin, 696233 Ontario Ltd., 204,653; Thunder Bay, McKellar General Hospital, 
316,971 ; Tillsonburg, Tillsonburg District Memorial Hospital, 717,297; Timmins, Porcupine 
Area Ambulance, 1,315,560; St. Mary's General Hospital 237,478; Toronto, Canadian 
Institute for Health, 278,983; Ontario Council of the Order of St. John, 352,036; 
Sunnybrook Medical Centre, 1,090,134; Toronto Air and Out-of-province Ambulance, 
22,231,180; Trenton, Rushnell Ambulance Service, 766,194; Uxbridge, Uxbridge 
Stouffville Ambulance Service, 1,105,771; Walkerton, County of Bruce General Hospital, 
686,273; Wallaceburg, Sydenham District, 802,337; Waterdown, Danver Ambulance 
Service Inc., 987,129; Wawa, Lady Dunn General Hospital, 254,631; Whitby, Whitby 
Ambulance Service, 1,591,138; Wiarton, Bruce Peninsula Health Services, 424,883; 
Windsor, Salvation Army Grace Hospital, 307,249; Wingham, Wingham and District 
Hospital, 489,917; Woodstock, Woodstock Ambulance Operating, 1,574,916; Zurich, 
Zurich Ambulance Service, 269,414; Accounts under $109,000— 2,434,027. 

District Health Councils ($14,491,223): 

Algoma District Health Council, 422,607; Brant County District Health Council, 358,772; 
Cochrane District Health Council, 484,915; Durham Regional District Health Council, 
385,143; Eastern Ontario District Health Council, 471,076; Essex County District Health 
Council, 470,789; Grey Bruce District Health Council, 405,435; Haldimand-Norfolk District 
Health Council, 372,796; Haliburton-Kawartha District Health Council, 426,626; Halton 
District Health Council, 403,533; Hamilton-Wentworth District Health Council, 571,872; 
Hastings and Prince Edward County District Health Council, 306,319; Kenora Rainy River 
District Health Council, 436,121; Kent County District Health Council, 338,888; Kingston 
Frontenac Lennox and Addington, 605,643; Lambton District Health Council, 340,468: 
Manitoulin-Sudbury District Health Council, 408,862; Metropolitan Toronto District Health 
Council, 1,570,637; Niagara District Health Council, 412,199; Nipissing District Health 
Council, 315,307; Ottawa-Carleton District Health Council, 726,754; Peel District Health 
Council, 461,249; Renfrew County District Health Council, 365,316; Rideau Valley District 
Health Council, 401,630; Simcoe County District Health Council, 366,140; Thames Valley 
District Health Council, 665,099; Thunder Bay District Health Council, 389,589; Waterloo 
District Health Council, 382,288; Wellington-Dufferin District Health Council. 372,039; 
West Muskoka-Parry Sound District Health Council, 465,964; York Region District Health 
Council, 387,147. 



PUBLIC ACCOUNTS, 1993-94 145 

MINISTRY OF HEALTH — Continued 

Health Innovation Fund ($5,733,307): 

Halton Hospital in the Home, 1,450,240; Huron County Hospital in the Home, 327,000; Peel 
Hospital in the Home, 2,064,286; Prescott County Hospital in the Home, 833,000; 
Accounts under $1 09,000—1 ,058,781 . 

Long Term Care ($1 ,965,958,726): 

ALPHA, 591,120; Access Apartments Toronto, 672,284; Access Better Living Inc., 390,786; 
Access Muskoka, 435,501; Acton Social Services and Information Centre, 149,974; 
Albright Garden Homes Inc., 3,220,809; Algoma, District of, 798,659; Algonquin Nursing 
Home, 1,534,847; Almaguin Health Centre, 135,732; Al-Mar Nursing Home, 749,537; 
Almonte Nursing Home, 1,781,012; Altamont Nursing Home, 2,995,739; Alzheimers 
Society, 2,162,451 ; Anglican Houses, 497,335; Anson House Corporation, 483,436; Arbor 
Living Centre North York, 480,338; Arbor Newmarket, 1 ,743,810; Arthritis Society-Ontario 
Division, 3,638,826; Arts with the Handicapped Foundation Canada, 273,277; Association 
for Persons with Physical Disabilities of Windsor Essex County, 1,594,172; Aurora 
Resthaven Centre, 3,344,072; R. Austin, 246,223; Avalon Care Centre, 2,623,522; 

Babcock Nursing Home, 1,139,948; Ballycliffe Lodge Nursing Home, 2,065,454; Balmoral 
Lodge Nursing Home, 826,815; L. Barton, 207,546; Barton Place Nursing Home, 
5,069,880; Barton's Residential Home, 122,133; Bay Haven Nursing Home, 1,127,117; 
Baycrest Centre for Geriatric Care, 15,130,718; Bayfield Manor Nursing Home, 1 ,271 ,527; 
Beacon Hill Lodge, 20,856,348; Belcrest Nursing Home, 1,132,824; Belle River 
Community Council, 128,919; Bellwoods Centre for Community Living Inc., 2,682,968; 
Belvedere Heights District Parry Sound Municipal Home for the Aged, 1,858,372; Bernard 
Betel Centre for Creative Living, 213,440; Bestview Health Care Centre, 16,762,635; 
Bethammi, 2,104,666; Bethany Lodge, 1,374,135; K. Bettie, 150,499; Birchwood Terrace 
Nursing Home, 1,877,491; Blackadar Nursing Home, 1,510,457; Blenheim Health Care 
Centre, 1,042,106; Bluewater Rest Home Inc., 983,543; Board of District of Thunder Bay, 
2,669,146; Bob Rumball Associates for the Deaf, 171,500; Bob Rumball Centre for the 
Deaf, 819,134; Bobier Convalescent Home, 843,608; Bon Air Nursing Home, 1,002,598; 
Bonnie Brae Health Care Centre, 1,609,347; Bourget Nursing Home, 1,008,145; Braemar 
Retirement Centre, 1,407,130; Brain Injury Community Re-entry (Niagara) Inc., 723,598; 
Brain Injury Services of Hamilton, 675,371 ; Brampton Meals on Wheels, 152,382; Branch 
133 Legion Village Inc., 368,854; Brantwood Manor Nursing Home, 2,721,827; Brent 
County Home Care, 126,297; Broadview Foundation, 1,617,439; Brotherhood 
Foundation, 1,312,374; Brouilette Manor Nursing Home, 889,707; Barbara Brown, 
111,899; Bruce, Corporation of the County of, 4,341,687; Brucefield Manor Nursing 
Home, 1,159,223; Lucille Brunelle, 127,433; Brunner Nursing Home, 502,319; 

Caledon Information and Community Services, 253,679; Call-A-Service Inc., 158,671; Cama 
Woodlands Nursing Home, 1,081,795; Cambridge, Corporation of the City of, 110,653; 
Cambridge Country Manor, 1,450,952; Canadian Deaf-Blind and Rubella Association, 
115,342; Canadian Hearing Society-London, 639,543; Canadian Mental Health 
Association (Ontario Division Library), 315,267; Canadian National Institute for the Blind, 
2,407,810; Canadian Paraplegic Association, 558,528; Canadian Red Cross Society, 
11,801,017; Canadiana Nursing Homes Ltd., 2,955,103; Caressant Care Nursing Homes, 
10,609,248; Carewell West Lake Nursing Home, 9,455,008; Carleton Place Health 
Centre, 1,212,432; Carleton University, 173,200; Carveth Nursing Home, 1,762,318; Casa 
Verde Health Centre, 4,071,212; Case Manor Nursing Home, 1,573,718; Catholic Family 
Services of Hamilton-Wentworth, 134,207; Cedarvale Lodge, 1,160,098; Cedarwood 
Village Nursing Home, 1,850,150; Central and Northern Etobicoke Home Support 
Services, 525,456; Central Neighborhood House, 192,154; Central Park Lodge, 
12,667,847; Centre d'accueil Roger Seguin, 1,415,538; Centre de Jour Polyvalent, 
244,810; Centre for Independent Living Toronto, 235,852; Centres des Pionniers, 
310,694; Cerebral Palsy Parent Council of Toronto, 708,392; Chapleau Senior Services 
Inc., 161,802; Chateau Gardens Nursing Homes, 8,190,415; Chateau Park Nursing 
Home, 1,211,535; Chatelaine Villa Convelescent and Nursing Centre, 2,437,965; 



146 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Chatham, City of, 1,710,959; Chatsworth Health Care Centre, 747,457; Chelsey Park - 
The Store. 11,085,738; Chelsey Park (Streetsville), 412,223; Cheltenham Nursing Home, 
3.260,460; Cheshire Homes Inc., 4,046,898; Chiefs of Ontario, 182,090; Chinese Seniors 
Support Services Association, 137,381; Chippewas of Kettle and Stony Point, 1,043,565; 
Chippewas of Nawash Band, 111,667; Chippewas of Rama First Nation, 115,319; 
Chippewas of Sarnia Indian Band, 272,325; Chippewas of the Thames First Nation, 
704,334; Christie Gardens Nursing Home, 1,655,465; Christie Park Nursing Home. 
3,260,241; Clarendon Foundation Inc., 1,672,380; Clarion Nursing Home, 1,974,950; 
Classis Hamilton Home for the Aged, 1,616,482; Cochrane District Homes for the Aged, 
3,445,324; Coleman Health Care Centre, 2,755,221; Collingwood Nursing Home Ltd., 
1,393,789; Community Care East York Inc., 1,162,797; Community Head Injury 
Rehabilitation Services of Metropolitan Toronto, 1,634,939; Community Home Assistance 
to Seniors, 1,660,958; Community Lifecare Inc., 1,447,676; Community Nursing Home, 
7,648,554; Community Occupational Therapists and Associates, 462,604; Community 
Service to Jewish Elderly, 1,752,611; Conway Opportunity Homes Inc., 296,377; 
Copernicus Lodge Inc., 1 ,403,391 ; Cordi li Carleton Ottawa Residence, 676,627; Corwall, 
City of, 4,543,229; Cornwall Home Assistance Services to Seniors Inc., 186,887: 
Corporation of St. Luke's Place, 1,659,261; Council on Aging (Le Conseil sur le 
vieillissement) Ottawa-Carleton, 322,584; Council on Aging Windsor-Essex County, 
109,508; Country Terrace, 2,805,353; Country Village Health Care Centre, 2,099,306: 
Craigholme Nursing Home, 1,477,577; Craiglee Nursing Home, 2,004,639; Creedon 
Valley Nursing Home Ltd., 1,730,194; Crescent Park Lodge, 1,440,886; Crown Ridge 
Place, 1,522,668; Cumberland, Township of, 137,716; Curve Lake First Nation Indian 
Reserve, 132,442; 

Dale Head Injury Services Inc., 1,543,542; Daly Support Services Corporation, 724,948; Day 
Centres and Visiting Services for Seniors of Etobicoke, 384,029; Deer Lake Indian Band, 
115,974; Deer Park Villa, 715,404; Delhi Nursing Home, 1,184,508; Derbeckers Heritage 
House Nursing Home, 1,308,939; Anne Dever, 122,551; Disabled Persons Community 
Resource Integrated Housing Project, 921,687; District of Kenora Home for the Aged, 
186,235; Dixon Hall, 155,182; Doctors Paul and John Rekai Centre, 2,214,484; Dom Lipa 
Nursing Home, 512,312; Don Mills Foundation Senior Citizens Inc., 2,871,203; Catherine 
Dowling, 252,403; Downsview Services to Seniors, 635,345; Dufferin, County of, 
2,560,067; Dundas Manor Ltd., 1,852,337; Durham Region Attendant Care Inc., 
1,144,498; Durham Region Home Care, 183,856; Durham Regional Community Care 
Association, 1,056,968; Durham, Regional Municipality of, 19,293,798; 

E.J. McQuigge Lodge, 1,060,144; Eabametoong First Nation, 115,283; East York Meals on 
Wheels Inc., 151,334; Eastern Ontario Home Care, 266,729; Daphne Eastmond, 119,781 
Eden House Nursing Home, 1,125,878; Edward Street Manor Nursing Home, 302,930 
Mr. and Mrs. Earl Edwards, 156,915; Mary Doreen Eide, 375,822; Elgin Abbey, 500,412 
Elgin, County of, 2,383,906; Elliot Lake, City of, 207,312; Elliott Charitable Home for the 
Aged, 1,120,231; Elmwood Place Retirement Community, 1,146,661; Erie Shores 
Community Transit, 113,620; Erin Mills Lodge, 1,467,961; Errinrung Nursing Home. 
772,176; Essex, Corporation of the County of, 6,739,348; Essex Health Care Centre. 
2,535,396; C. Evans, 154,219; Exeter Villa, 929,753; Extendicare Health Services Inc., 
75,043,082; 

F. J. Davey Home District of Algoma, 6,369,902; Jane Facey, 361,643; Fairhaven Home for 
Senior Citizens, 3,922,526; Fairvern Nursing Home, 1,388,351; Fairview Mennonite 
Home, 1,116,564; Fairview Nursing Home, 2,146,139; Faith Manor Nursing Home. 
1,142,403; Family Counselling Services of Peterborough, 282,382; Family Service Kent, 
239,022; Family Services Association of Metropolitan Toronto, 177,881; Fanshawe 
College, 159,250; Fiddick's Nursing Home Ltd., 1,130,538; Finch District Seniors Housing 
Corporation, 262,145; Fordwich Village Nursing Home. 754,350; Foyer Richelieu Welland 
Inc., 804,891; Foyer St. Viateur, 1,000,074; Fred Victor Mission of the United Church of 
Canada, 534,363; French's Residential Home, 178,806; Friuli Benevolent Corporation. 



PUBLIC ACCOUNTS, 1993-94 147 

MINISTRY OF HEALTH — Continued 

158,579; Frontenac, County of, 2,362,736; Frost Manor Nursing Home, 1,413,178; Fulford 
Home, 331 ,987; 

Garden Court Nursing Home, 769,184; Garson Manor Nursing Home Inc., 1,532,136; John 
Gaspar, 134,138; George Brown College, 976,749; Gericare Nursing Home, 1,675,497; 
Glebe Centre Inc., 1,749,638; Glengarry Outreach Services, 131,638; Golden Dawn 
Nursing Home, 865,872; Golden Years Nursing Home, 1,736,626; Good Companions' 
Seniors Centre, 518,772; Good Neighbours Club, 161,883; Good Samaritan Nursing 
Home, 1,100,156; Margaret Goodfellow, 114,851; Mary Ellen Gordon, 244,179; Grace 
Villa (Hamilton), 3,571,938; Grand Council Treaty # 3, 155,165; Greater Windsor Senior 
Citizens' Centres' Association, 182,098; Green Gables Manor Nursing Home, 781,450; 
Mr. and Mrs. R. Gregoire, 180,018; Grey Bruce County Home Care, 236,662; Grey, 
Corporation of the County of, 1,867,664; Grey Sisters of the Immaculate Conception, 
5,004,156; Grimsby/Lincoln and District Association, 152,000; Groupe Action pour 
I'enfant, 229,486; Grove Arnprior and District Nursing Home, 1,243,894; Grove Park 
Home for Senior Citizens, 1,076,296; Grove Park Lodge, 1,377,857; Guelph Services for 
the Physically Disabled, 979,767; 

Haarer R. Residence, 143,248; Hagi's Independent Living Services of Thunder Bay, 
1,828,594; Haldimand-Norfolk Community Support Home, 564,238; Haldimand-Norfolk, 
Regional Municipality of, 8,149,499; Haliburton, Corporation of the County of, 1,595,004; 
Haliburton County Home Support Services, 255,726; Haliburton Kawartha and Pine Ridge 
District Health Council, 215,017; Halibuton Kawartha Pine Ridge Health Unit, 169,430; 
Hallowell Nursing Home, 1,913,451; Halton Helping Hands, 720,158; Halton, Regional 
Municipality of, 8,601,776; Hamilton Convalescent Centre, 1,348,259; Hamilton East 
Community Services Corporation, 110,619; Hamilton Integrated Living Project, 535,748; 
Hamilton Jewish Home for the Aged, 220,276; R. Hamilton, 157,503; Hamilton-Wentworth 
Home Care, 248,447; Hamilton-Wentworth, Regional Municipality of, 13,468,968; 
Hanover Care Centre, 782,775; Harold and Grace Baker Centre, 2,060,948; Hasting and 
Prince Edward Counties, 128,401 ; Hastings, County of, 6,895,644; Heidehof Home for the 
Aged, 1,434,382; Heidehof Home Support Program, 200,522; Helen Henderson Nursing 
Home, 829,943; Helping Hands Orillia, 752,766; Heritage Green Nursing Home, 
1,640,617; Heritage Nursing Home, 3,740,435; Hiawatha First Nation, 135,607; 
Highbourne Lifecare Centre, 5,360,422; Hildegard Day Centre, 1 1 1 ,621 ; Hillside Nursing 
Home, 1,799,860; Hilltop Manor Nursing Home, 2,941,540; Holland Christian Homes Inc., 
217,620; Home and Community Support Services of Grey-Bruce, 467,342; Home for the 
Aged of West Nipissing, 2,958,357; Honourable R. and H. Lawson Eventide Home, 
911,535; Hospice of Windsor Inc., 399,605; Hotel Dieu of St. Joseph Hospital, 844,022; 
Huron Adult Day Centre, 269,721 ; Huron, County of, 4,932,761 ; Huron County Health 
Unit, 112,174; Huron Lodge, 200,000; 

I. O. O. F. Senior Citizen Homes Inc., 1,831,184; Idlewyld Manor, 936,164; Ina Grafton Gage 
Home, 1,457,750; Independent Living Centre of Waterloo Region, 1,841,818; Information 
London, 140,750; Iroquois Lodge Nursing Home, 940,684; Italian Canadian Benevolent 
Corporation, 6,396,197; 

James Arnott Nursing Home, 3,023,565; Y. James, 1 16,035; Jewish Social Services, 154,913; 
John Noble Home, 8,237,042; 

Kawartha Participation Projects, 1,240,566; Marie Keast, 124,039; Kennedy Lodge Nursing 
Home, 5,484,627; Kenora District Home for the Aged, 3,739,974; Kensington Village 
Nursing Home, 2,137,537; Kent, County of, 4,095,569; Kilean Lodge, 978,170; King City 
Lodge, 624,873; King Nursing Home, 1,544,738; King's Daughters Dinner Wagon, 
199,995; Kingston and District Attendant Care, 144,704; City of Kingston Home for the 
Aged, 6,252,122; Kingston Frontenac Home Care, 264,812; Kingston General Hospital 
919,679; Kingsway Lodge St. Mary's Ltd., 708,370; Kirkland Lake, Town of, 1,518,096 
Kistemaker Residential Home, 186,880; Kitchener, Corporation of the City of, 222,881 



1 48 PUBLIC ACCOUNTS, 1 993-94 



MINISTRY OF HEALTH — Continued 

Knollcrest Lodge Limited, 1 ,182,509; Gertrude Kobialko, 194,664; Knstus Darzs Home for 
the Aged. 1 ,673,921 ; J. Kyte, 1 14,682; 

R. Labelle. 139.632; Lac Seul Band, 138,832; S. Ladanyi, 233,661; Lady Isabelle Nursing 
Home, 1.284.908; R. Laguisma, 122.942; Lakeview Nursing Home Ltd. 1,206.212; 
Lamarquette Nursing Home (Can) Ltd., 636,679; Lambton, Corporation of the County of, 
8,294,131; Lambton Elderly Outreach Inc., 561,890; Lanark, County of, 4,937,092; Land 
O'lakes Community Services Corporation, 120.521; Lapalme Nursing Home 2,711,273: 
Lapointe-Fisher Nursing Home, 3,559,151; Carmen Lawrence, 257,309; Leamington 
Nursing Home, 2,278,723; Leamington United Mennonite Home and Apartments, 
1,172,532; Leeds-Grenville Home Care, 140,853; Leeds-Grenville, United Counties of, 
4,364,989; R. Legault, 236,107; Leisureworld Inc., 15,646,958; Lennox and Addington, 
County of, 2,596,537; Lennox and Addington Senior Outreach Services Inc., 109,738; 
Lincoln Place, 5,068,020; London, Corporation of the City of, 6,161,983; R. Lowndes, 
134,138; Lutheran Nursing Home, 491,777; 

Marguerite MacDonald, 205,115; Madonna Nursing Home, 1,517,680; Maitland Manor 
Nursing Home, 1,752,404; Manitoulin Centennial Manor, 121,562; Manitoulin, District of, 
4,036,991; Manitoulin Lodge, 1,096,954; Maple Manor Nursing Home, 2,063,308; Maple 
Nursing Home, 182,051; Maple Villa Nursing Home, 1,736,271; The Maples Home for 
Seniors, 776,864; Marianhill Nursing Home, 649,642; Mariann Home, 655,563: 
Markhaven Inc., 1,008,036; Marnwood Lifecare Centre, 1,262,518; Maryhill Extended 
Care Centre Ltd., 640,491 ; Mauno Kaihla Koti Nursing Home, 1,168,894; Maxville Manor, 
3.690,785; Maycourt Convalescent Home, 675,062; Maynard Nursing Home, 1,448,631: 
McLeod House-Cheshire Homes, 144,305; Meadow Park Inc., 4,492,311; Meaford 
Nursing Home, 1,354,477; Meals Here and There, East Toronto Branch, 137,289; Meals 
on Wheels, Dresden Inc., 547,444; R. Meloche, 223,194; Memorial Boys and Girls Club, 
131,780; Mennonite Home Association of York County Inc., 1,486,559; Men's Support 
Services, 125,835; Mercare Homes Inc., 217,209; Metropolitan Toronto Home Care. 
1,405,728; Metropolitan Toronto Legion Village, 747,182; Metropolitan Toronto. 
Municipality of, 82,580,570; Michipicoten, Township of, 126,381 ; Middlesex County Home 
for the Aged, 3,553,293; Middlesex London Home Care, 714,522; Middlesex Terrace. 
2,043,949; Mid-Toronto Community Services, 856,492; Milverton Nursing Home, 349,714; 
Mississauga, City of, 152,756; Mississaga Lifecare Centre, 3,976,662; Mississauga 
Nursing Home, 1,121,036; Mitchell Nursing Home, 863,373; Mohawks of the Bay of 
Quinte, 216,710; Momiji Health Care Society Inc., 265,901; Mon Sheong Foundation 
Home, 932,922; Montgomery Lodge, 1,093,983; Moravian of the Thames Indian Band, 
303,426; Morrison Residence - Cheshire House Foundation, 602,430; Morriston Park 
Nursing Home, 526,368; Irene Moskaluk, 133,807; Mount Forest Nursing Home, 534.269; 
Mount Nemo Lodge, 1,104,208; Munseel Delaware Nation, 158,531; Muskoka, District 
Municipality of, 2,100,774; Muskoka Nursing Home, 1 ,357,726; 

National Council of Jewish Women, Toronto Section Foundation, 402,118; Neighbours Allied 
for Better Opportunities in Residence Support, 297,507; D. Nelson, 174,366; Nepean 
Seniors Home Support, 221,175; Newcastle Health Care Centre, 1,773,738; Newmarket 
Extended Care 1,883,920; Niagara District Home Committee for the Physically Disabled. 
663,860; Niagara Ina Grafton Gage Home of the United Church of Canada. 562.749: 
Niagara Integrated Homemakers Program, 128,428; Niagara Regional Home Care, 
317,413; Niagara, Regional Municipality of, 19,174,060; Nipissing Band of Ojibways #1, 
125,347; Nipissing District East, 5,553,660; Nipissing Manor Nursing Home. 2.920.981: 
Nipponia Home, 142,820; Nisbet Lodge, 879,560; Nishnawbe-Aski Nation. 324,408; 
Norcliffe Lifecare Centre, 1,324,276; Norfolk General Hospital, 1,542,046; North Caribou 
Lake Indian Band, 153,832; North Frontenac Community Services Corporation, 141.303: 
North Hastings Volunteer Community Services, 184,409; North Park Nursing Home. 
1,456,205; North Renfrew Health and Social Planning Committee, 307.072; North York 
Central Meals on Wheels, 138,071; North York Senior Citizens Centre, 403,847; North 
Yorkers for Disabled Persons Inc., 525,682; Northdale Manor, 737.146; Northern 



PUBLIC ACCOUNTS, 1993-94 149 

MINISTRY OF HEALTH — Continued 

Education Centre for Aging-Palliative Care and Health, 151,708; Northumberland, 
Corporation of the County of, 3,216,533; Northumberland County Community Care 
Services, 402,061 ; Northview Nursing Home, 870,757; Northwestern Independent Living 
Services Inc., 343,120; Norvilla Nursing Home, 797,568; Norwood Nursing Home, 
954,1 27; Nucleus Housing Inc., 1,11 3,571 ; 

Oakville Lifecare Centre, 3,499,708; Oakville Senior Citizens Residence, 557,942; Oakwood 
Park Lodge, 3,445,369; Ojibways of the Garden River Band, 284,062; Ojibways of the 
Serpent River Indian Band, 269,611; Oliver House Residential Home, 191,227; Ontario 
Association of Non-Profit Homes and Services for Seniors, 112,746; Ontario Community 
Support Association, 111,275; Ontario Conference of Mennonite Churches, 1,251,650; 
Ontario Federation of Indian Friendship Centres, 119,819; Ontario March of Dimes, 
12,604,191 ; Ontario Native Women's Association, 153,925; Onyota'aka Homemakers and 
Nurses, 335,537; Margaret Onyszkiewicz, 153,576; Organization for Multi-Disabled Inc., 
965,144; B. Orpel, 223,581; Township of Osgoode Care Centre, 1,341,436; Ottawa- 
Carleton Home Care, 1,258,612; Ottawa-Carleton Regional Municipality of, 17,526,095; 
Ottawa Centre Nursing Home, 1,511,967; Ottawa Jewish Home for the Aged, 868,346; 
Ottawa West Senior Citizens Support Services, 350,959; Owen Sound, Corporation of the 
City of, 2,010,851 ; Owen Sound Health Care Centre, 910,547; Oxford County Home Care, 
172,968; Oxford County Home for the Aged, 3,382,120; Oxford Regional Nursing Home, 
1 ,634,201 ; 

Palliative Care Services for York Region, 154,088; Parents of Technologically Dependent 
Children of Ontario, 275,000; Parisien Manor Nursing Home 1,302,235; Park Lane 
Terrace Nursing Home, 1,188,854; Parkdale Golden Age Foundation, 228,246; Parkdale 
Nursing Home, 2,482,441; Parkhill Residential Home, 150,328; Parkview Manor Nursing 
Home, 594,114; Parkview Nursing Centre, 2,385,589; Parkview Transit, 158,567; 
Parkway House, 439,820; Parkwood Manor, 761 ,159; Parry Sound, District of, 1 ,626,714; 
Parry Sound Friends of the Physically Handicapped, 437,694; Participation Apartments- 
Metropolitan Toronto, 2,324,598; Participation Lodge, Grey-Bruce, 752,675; Participation 
Projects, 8,466,412; Patricia Region Senior Services Inc., 578,657; Peel and Halton 
Community Access Services, 828,211; Peel Cheshire Homes (Brampton) Inc., 680,218; 
Peel Non-Profit Housing Corporation, 296,760; Peel Regional Home Care, 109,548; Peel, 
Regional Municipality of, 15,160,386; Pentecostal Benevolent Association, of Ontario, 
2,752,979; People Care Centre, 1,497,342; People Care Tavistock Inc., 1,736,757; 
Peterborough, County of, 226,281; Peterborough Home Care, 120,982; A. Petrovich, 
131,218; Physically Handicapped Adult Residence of Nipissing and Parry Sound, 
816,718; Picton Manor Nursing Home, 253,705; Pine Meadow Nursing Home, 982,569; 
Pine Villa Nursing Home, 693,693; Pinecrest Manor Nursing Home, 1,191,703; Pinecrest 
Nursing Home, 1,998,672; Pinehaven Nursing Home, 1,688,376; Pleasant Meadow 
Manor, 1,218,463; Pleasant Rest Nursing Home, 1,975,878; E. Pollard, 334,611; Port 
Dover Health Care Centre, 1 ,359,663; John Pressick, 127,078; Prince Edward, County of, 
1,193,204; Prince Edward County Community Care for Seniors, 181,170; 

Queensway Nursing Home, 872,423; 

RAISE Home Support Services for the Elderly, 170,355; Rainy River, District of, 4,186,266; 
William Ram, 119,465; Regency Manor Nursing Home, 948,724; Regency Park Place, 
1,410,575; Religious Hospitallers of St. Joseph Villa of Cornwall, 4,037,536; Renfrew, 
County of, 9,297,693; Renfrew County Home Care, 189,620; Rest Haven Nursing Home, 
1,060,231; Richmond Terrace, 2,306,762; Ridgetown Village, 774,643; Ritz Lutheran 
Villa, 923,557; River Glen Haven Nursing Home, 1,866,719; Riverbend Place, 1,007,638; 
Riverside Health Care Centre, 1,207,099; Riverview Manor Nursing Home, 2,397,310; 
Riverview Nursing Home (1984) Ltd., 1,379,985; L. Robbins, 151,780; Rockcliffe Nursing 
Home, 4,032,059; Katie Ross, 209,859; Rotary Laughlen Centre, 2,369,411; Royal 
Terrace, 1 ,235,606; Manda Rukavina, 124,051 ; C. Edwin Russon, 134,391 ; 



150 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Continued 

Sagamok Anishnawbek, 121,503; St. Andrews Centennial Manor, 2,205,186; St. Andrew's 
Residence, 508,998; St. Christopher House, 783,536; St. Clair O'Connor Nursing Home, 
592,398; St. Clair West Meals-On-Wheels Inc., 513,041; St. Elizabeth Visiting Nurses 
Association of the Diocese of Hamilton, 169,364; St. Hilda's Towers Inc., 168,017; St. 
Jacques Nursing Home, 1,070,531; St. John's Retirement Homes Inc. ,166,456; St. 
Joseph Nursing Home, 1,734,674; St. Joseph's Health Centre of London, 3,748,138; St. 
Joseph's Heritage, 384,347; St. Luke's Place, 271,152; St. Mark's Support Services for 
the Physically Challenged Inc., 574,067; St. Olga's Nursing Home, 2,104,369; St. Paul's 
I'Amoreaux Centre, 874,097; St. Raphael's Nursing Homes Limited, 7,782,964; St. 
Stephen's Community House, 123,775; St. Thomas, City of, 2,602,615; St. Viateur 
Nursing Home, 317,362; Salvation Army, 1,475,246; Sandfield Place, 1,030,743; Sandy 
Lake Band, 150,582; Sara Vista Nursing Centre, 1,123,523; Sarsfield Nursing Home, 
896,593; Saugeen Villa Nursing Home, 2,439,148; Scarborough Support Services for the 
Elderly, 840,746; Sceptre Lifecare Centre, 339,104; Sybil Scott, 113,924; Seaforth Health 
Care Facility, 325,202; Seaforth Manor, 926,884; Second Mile Club of Toronto, 202,808; 
Adele Sedore, 209,168; Eefje Sedore, 134,529; Loretta Sedore, 261,512; Senior 
Activation Maintenance, 207,338; Senior Citizens Centre Inc., St. Joseph's Villa, 220,315; 
Senior People's Resources in North Toronto, 807,961; Seniors Health Centre Nursing 
Home, 3,342,746; Service d'entraide Communautaire, 237,563; Services 
Communautaires de Prescott-Russell, 260,608; Shalom Manor, 157,792; Shalom Village 
Nursing Home, 1,089,441; Katharine Sharpe, 190,465; Shelbume Residence, 1,247,324; 
Sherwood Park Manor, 1,342,097; Silvert's Stores Ltd., 508,792; Simcoe, County of, 
11,115,982; Simcoe County Association for the Physically Disabled, 1,175,118; Sisters of 
Charity at Ottawa, 2,662,970; Sisters of Providence of St. Vincent de Paul, 5,205,002; 
Sisters of St. Joseph, St. Joseph's Hospital, 16,887,316; Six Nations Indian Reserve, 
165,285; Society of the Sacred Heart of Jesus, 762,190; Soeurs de la Charite d'Ottawa, 
186,964; D. Soulliere, 123,088; South Essex Community Council, 261,255; Southampton 
Nursing Home, 1,510,213; Southeast Ottawa Community Resource Centre, 129,217; 
Southrim Enterprises Continuing Care Services, 1 1 1 ,130; Spencer House Inc., 1 ,312,784; 
Springdale Nursing Home, 1,370,546; Spruce Lodge, 2,274,289; Stayner Nursing Home, 
954,656; Stirling Manor Nursing Home, 1,077,199; Stoney Creek Lifecare Centre, 
759,294; Sto ret ront/H umber Inc., 449,507; Stormont, Dundas and Glengarry, United 
Counties of, 3,927,951 ; Strathaven Lifecare Centre, 3,789,732; Strathroy Nursing Home, 
1,236,246; Strathroy Residential Home, 394,364; Sudbury, District of, 198,000; Sudbury 
and District Home Care, 317,512; Sudbury Finnish Resthome Society Inc., 256,203; 
Sudbury, Regional Municipality of, 4,879,925; Summit Place, 2,250,168; Sun Haven 
Nursing Home, 3,154,245; Sunnycrest Nursing Home Ltd., 2,424,957; Sunnyside Seniors' 
Day Program, 135,711; Suomi-Koti Nursing Home, 645,280; Sweetbriar Lodge Nursing 
Home, 1 ,328,845; Sybil Lodge, 282,367; 

TLC Manor Nursing Center, 821,538; TLC Villa Nursing Home, 1,242,344; Tara Bilgee S., 
Lodge Residence, 142,431; Sherif Taylor, 282,319; Tayview Nursing Home, 1,876,567; 
Tecumseh Health Care Centre, 2,541,889; Telfer Place 'Extended Care' Nursing Home, 
906,133; Temiskeming Lodge, 1,424,175; Tendercare Nursing Home, 2,271,243; Terrace 
Lodge 979,773; Therapeutic and Educational Living Centre Inc., 465,990; Three Trilliums 
Community Place Inc., 880,294; Thunder Bay, Corporation of the City of, 16,313,955; 
Tilbury Manor Nursing Home, 1,639,795; Tillsonburg and District Multi-Service Centre, 
231,562; Timmins, City of, 4,467,775; Tobias House of Toronto, 691,368; Toronto Aged 
Mens and Womens Home, 3,018,349; Town and Country Homemakers, 695,478; Town of 
Sioux Lookout, Non-Profit Housing, 512,461; Townsview Lifecare Centre, 4,634,127; 
Trent Valley Lodge, 1,275,291; Tri-County Mennonite Home Association, 2,407,928; Tri- 
County Mennonite Homes, 4,300,000; Trillium Court, 790,772; Trillium Ridge, 1,634,748; 
Trillium Villa Nursing Home, 2,882,495; Trinity Village Care Centre, 432,615; Marlene 
Tucker, 113,963; Tufford Nursing Home, 1,225,662; Tullamore Nursing Home, 3,024,366; 
Tyndall Nursing Home, 2,821,730; 



PUBLIC ACCOUNTS, 1993-94 151 

MINISTRY OF HEALTH — Continued 

Ukrainian Home for the Aged, 1,444,991; Wayne Underhill, 119,575; Union Culturelle des 
Franco-Ontariennes, 138,208; Union of Ontario Indians, Nipissing First Nation, 219,908; 
Unionville Home Society, 2,065,953; United Mennonite Home for the Aged, 1,563,361; 
United Way of Peel Region, 182,41 1 ; Uxbridge Health Care Centre, 2,105,946; 

Valley Manor Nursing Home, 1 ,396,333; Valley Park Lodge, 1 ,541 ,584; Van Daele Manor, 
673,512; Van Del Manor Nursing Home, 1,107,385; Vera M. Davis Community Care 
Centre, 745,017; Versa-Care Ltd., 1,493,604; Victoria County Community Care, 523,135; 
Victoria Manor Home for the Aged, 3,023,523; Victoria Nursing Home, 1,170,433; 
Victorian Order of Nurses, 5,727,643; Victorian Order of Nurses, Hamilton-Wentworth, 
749,714; Villa Community Care Centre, 2,014,701; Villa Marguerita Nursing Home, 
1,311,085; Village Green Nursing Home, 1,394,134; Vision Nursing Home, 1,049,291; 
Visiting Homemakers Association, 3,997,051; Vista Centre, 274,250; Volunteer Centre of 
Metropolitan Toronto, 207,672; 

Wabaseemoong Independent Nation, 166,165; Jeanette Wallis, 155,988; Walpole Island First 
Nation, 437,768; Ward Nine Senior Link, 796,218; Warden Woods Church and 
Community Centre, 335,522; Waterloo, City of, 209,404; Waterloo Regional Home Care, 
363,864; Waterloo, Regional Municipality of, 5,983,069; Watford Nursing Home, 
1,141,667; Gary Webb, 174,406; Welland County General Hospital, 1,351,684; 
Wellington, Corporation of the County of, 3,924,972; Wellington House Nursing Home, 
1,126,425; Wellington Nursing Home, 1,952,271 ; West Hill Community Services, 190,918; 
West Park Hospital, 443,101; West Toronto Support Services for Senior Citizens and 
Disabled Inc., 481,696; Westgate Nursing Home, 1,233,994; White Eagle Nursing Home, 
1,456,623; Wikwemikong Nursing Home, 852,836; Wildwood Nursing Home, 613,719; 
Williamsburg, Township of, Non-Profit Housing Corporation, 111,774: Willows Estate 
Nursing Home, 1,757,803; Windsor, City of, 5,126,783; Windsor Essex Home Care, 
416,119; Windsor Western Hospital Centre Inc., 131,302; Wingham Day Centre for the 
Homebound, 166,531; Winston Hall Nursing Home, 1,900,076; Women's Christian 
Association of London, 1,689,912; Woodgreen Community Centre, 812,836; Woodland 
Villa Nursing Home, 2,535,538; Edna Woolger, 117,290; Woolwich Home Support 
Services Group Inc., 142,339; Wunnumin Lake Band, 119,985; 

Yonge Eglinton Health Centre, 535,780; York Regional Home Care, 162,401; York, Regional 
Municipality of, 9,501,501; York West Meals on Wheels Inc., 415,458; Yorkview Lifeview 
Centre, 5,438,550; 

Joan Zilinski, 119,836; 

Accounts under $109,000—644,028,038. 

Total Other Payments 16,900,662,227 

Statutory ($959,647) 

Ministers' Salary ($45,476) 

Hon. Ruth Grier April 1, 1993 to March 31, 1994 30,357 

Hon. Shelley Wark-Martyn June 17, 1993 to March 31 , 1994 11 ,887 

Hon. Karen Haslam April 1, 1993 to June 13, 1993 3,232 

Parliamentary Assistants' Salary ($18,757) 

Paul Wessenger April 1 , 1993 to March 31 , 1994 9,378 

Larry O'Connor April 1 , 1993 to March 31 , 1 994 9,379 



152 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HEALTH — Concluded 

Government Pharmacy Account ($895,414) 

Abbott Laboratories Ltd., 527,986; Alcon Canada Inc., 60,546; Allied Medical Instruments Inc., 
316,849; Apotex Inc., 444,120; Arjo-North Inc., 107,230; Astra Pharma Inc., 161,302; Baxter 
Corporation, 176,853; Becton Dickinson Canada Inc., 151,053; Berlex Canada Inc., 67,075; Bio 
Nuclear Diagnostics Inc., 218,153; Bristol Laboratories of Canada, 511,585; Ciba-Geigy Canada 
Ltd., 241 ,104; Colgate-Palmolive Canada Inc., 312,071 ; Connaught Laboratories Ltd., 15,250,820; 
Cyanamid Canada Inc., 4,947,097; Druggists' Corporation Ltd., 62,297; Eli Lilly Canada Inc.. 
227.435; Galiimore Enterprises Inc., 159,565; Hoffmann-La Roche Ltd., 165,744; IAF Biovac Inc.. 
3,211,519; ICN Canada Ltd., 152,809; Ingram and Bell Inc., 343,118; Instrument Service 
Laboratories, 91 ,890; Janssen Pharmaceuticals (Canada) Inc., 1 1 1 ,918; Lander Company Canada 
Ltd., 630,504; Lilo Products, 66,784; Maxill Inc., 79,909; Medical Mart Supplies Ltd., 127,435; 
Merck Frosst Canada Inc., 2,803,672; Merrell Dow Pharmaceuticals (Canada) Inc., 66,870; Miles 
Canada Inc., 90,611; Nordic Laboratories Inc., 516,371; Novopharm Ltd., 360,273; Ortho-McNeil 
Inc., 365,500; Page Products Ltd., 54,930; Parke-Davis Canada Inc., 76,777; Pfizer Canada Inc., 
251,094; Pharmascience Inc., 292,695; Procter and Gamble Inc., 82,312; Purdue Frederick Inc., 
133,034, Respan Products Inc., 93,963; Rhone-Poulenc Rorer Canada Inc., 650,999; Rougier Inc., 
111,197; Sandoz Canada Inc., 79,682; Schering Canada Inc., 52,339; Smith and Nephew Inc., 
119,588; Smithkline Beecham Pharma Inc., 1,535,871; Solvay Kingswood Inc., 80,614; Stanley 
Pharmaceuticals Ltd., 52,545; Starkman Surgical Supply Ltd., 130,922; Taro Pharmaceuticals Inc.. 
120,105; Technilab Inc., 110,032; Warner-Lambert Canada Inc., 76,705; Wyeth-Ayerst Canada 
Inc. , 1 48,024; Accounts under $44,000—1 ,589,1 54. 

Government Pharmacy Account 38,970,650 

Less: Distribution and cash Sales 38,075,236 



Transferred to Expenditure: Excess of purchase over distribution and cash sales 895,41 4 



Summary of Expenditure 

Voted 

Salaries and Wages 492,1 1 3,332 

Employee Benefits 1 1 9,581 ,567 

Travelling Expenses 7,952,594 

Other Payments 16,900,662,227 

17,520,309,720 
Statutory 959,647 

Total Expenditure, Ministry of Health $17,521,269,367 



PUBLIC ACCOUNTS, 1993-94 153 

MINISTRY OF HOUSING 

Hon. Evelyn Gigantes, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($66,774,351) 

Temporary Help Services ($2,081 ,698): 

Accountemps, 71,829; Andrew Chan, 46,538; Contact Human Resources, 53,965; Management 
Board Secretariat, 1 ,396,607; Accounts under $44,000—512,759. 

Employee Benefits ($14,217,522) 

Payments for: Canada Pension Plan, 1,062,248; Dental Plan, 545,372; Employer Health Tax, 
1,384,036; Group Life Insurance, 139,751; Long Term Income Protection, 679,531; Public Service 
Pension Fund, 4,505,849; Supplementary Health and Hospital Plan, 587,002; Unemployment 
Insurance, 2,079,198; Unfunded Liability — Public Service Pension Fund, 1,792,380; Accounts 
under $44,000—7,743. 

Other Benefits: Attendance Gratuities, 104,474; Maternity Leave Allowances, 437,183; Severance Pay, 
916,799; Accounts under $44,00—5,039. 

Workers' Compensation Board, 64,264. 

Less: Recoveries from Other Ministries ($93,347): 
Accounts under $44,000—93,347. 

Travelling Expenses ($1,817,408) 

Hon. E. Gigantes, 3,223; D. Burns, 3,319; W. Anderson-Butcher, 10,615; C. Ballanger-Michaud, 
22,030; A.R. Barnes, 9,482; F. Beard, 8,918; T.B. Beernink, 10,046; M. Catahan, 9,970; J. Childs, 
8,884; K. Chislett, 13,505; A. Cox, 49,140; A.J. Durbacz, 12,006; D. Forester, 26,265; R. Foster, 
10,925; M. Hagerman, 9,056; K. Hamilton, 19,380; S.E. Humphrey, 8,007; H. Kamphof, 22,744; E. 
King, 12,204; M. Komendat, 8,875; G.H. Lichty, 9,833; J. Maclsaac, 8,033; R. Marsden, 9,274; 
C.H. Martin, 33,822; H. Martin, 9,713; M.J. Matiasek, 13,484; J. McKinstry, 37,406; R. Metzger, 
14,693; M. Nock, 10,237; D. Pianosi, 11,082; C. Pohler, 10,055; D. Prosia, 10,193; M. Riopelle, 
13,231; B. Schaab, 13,550; P. Schafft, 26,693; M. Simonato, 12,833; V. St. Pierre, 12,420; J. 
Steele, 8,935; B.J. Sutherland, 16,105; N. Trudel, 16,286; R.G. Warner, 15,330; A. Wright, 8,346; 
Accounts under $8,000—1 ,21 7,260. 

Other Payments ($1,047,742,198) 

Materials, Supplies, etc. ($20,205,964): 

Amanda Graphics Ltd., 68,608; Attachmate Corp., 111,432; Avebury Research and Consulting 
Ltd., 189,423; Bell Canada, 446,735; Cadcorp Inc., 73,865; Canada Post Corp., 430,022; 
Carlos Matus Consulting, 51,660; College Park Management Office, 94,630; Compugen 
Systems Ltd., 2,370,763; Computer Associates Canada Ltd., 68,487; Computer Corp. of 
America, 100,013; Computerland, 674,443; Dale Intermediaries Ltd., 50,000; Dun and 
Bradstreet, 578,954; Entre Computer Centre, 77,705; Evelyn Brown Barrister and Solicitor, 
97,360; GSA Consulting Group Inc., 64,324; Harris Adacom Inc., 160,490; Hydra Systems, 
63,750; ISM Information Systems, 1,848,456; Inter-City Papers Ltd., 212,559; J.F. Moore 
Lithographers Inc., 48,581; Karin Caue, 48,180; Kodak Canada Ltd., 124,511; Kristina 
Genjaga Barrister and Solicitor, 63,364; Bonnie Laing, 48,132; Leipciger Kaminker Mitleman 



154 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF HOUSING — Continued 

and Partners Inc., 51,200; Maracle Press Ltd., 68,885; Megalith Technologies, 49,000; 
Michael S. Panning Computer Consulting, 107,120; Ministries: Attorney General, 2,569,831; 
Management Board Secretariat, 2,360,934; N. Dean Meyer and Associates Inc., 48,538; 
Novell Inc. Lan Times, 76,653; Ontario Building Officials Association, 87,095, Ontario 
Federation of Indian Friendship Centres, 62,500; Ontario New Home Warranty Program, 
47,588; Ontario Non-Profit Housing Association, 197,891; PM Computer Services, 81,717; 
Perfect Printing Co. Ltd., 108,486; Pitney Bowes, 52,492; Postage By Phone, 174,578; 
Purolator Courier Ltd., 168,486; Ronald Jefferies Barrister and Solicitor, 87,998; Savin Canada 
Inc., 149,506; Standard Electric (Toronto, 1985) Ltd., 77,652; Telecompute Integrated 
Systems, 44,447; Toronto College Park Ltd., 76,853; World Business Systems Inc., 69,619; 
Xerox Canada Inc., 523,196; Paulette N. Zulianello, 49,275; Accounts under $44,000— 
4,863,977. 

Less; Recoveries from Other Ministries ($216,000): 

Municipal Affairs, 63,071 ; Skills Development, 152,929. 

Grants, Subsidies, etc. ($748,616,531): 

ACLI Etobicoke Community Homes Inc., 2,862,759; Abbeyfield Houses Society of Toronto, 
119,908; Adam Oliver Housing Co-Op, 803,760; Adjustment Into Society Inc., 182,747; 
Affordable Housing Now for Parry Sound, 209,736; Agnes MacPhail Women's Co-Op Homes 
Inc., 1,113,207; Ahmadiyya Abode of Peace, 1,259,952; Ahneen Co-Op Homes Inc., 689,715; 
Ajax Municipal Housing Corp., 2,020,173; Aldebrain Attendant Care Services of Toronto, 
2,379,807; Aldersgate Homes Inc., 423,444; Alexandria Non-Profit Housing Corp., 417,765; 
Algoma District Housing Authority, 173,800; Algoma Residential Co-Op Inc., 149,594; All 
Saints Homes for Tomorrows Society, 509,557; Almise Co-Op Homes Inc., 1,613,055; 
Almonte Community Development Corp., 565,401; Alpha-Court Non-Profit Housing Corp., 
641,985; Ambassador-Huron Non-Profit Housing Corp., 704,572; Ambassador Place Watford 
Optimist Non-Profit Housing, 276,132; Amherstburg Non-Profit Seniors Housing Corp., 
148,555; Anchorage Homes Services and Initiative Inc., 242,928; Andes Heritage Housing Co- 
Op, 402,071; Anglican Houses, 1,941,211; Angus Legion Gardens Senior Citizen Complex, 
369,514; Anselma House, 231,236; Appanea Wynds Non-Profit Housing, 213,200; Arbour 
Village Co-Op Homes Inc., 648,564; Armagh House, 152,598; Artisan Co-Op Homes Inc., 
411,746; Ascot Co-Op Homes, 757,794; Asher Christian Seniors Inc., 364,896; Ashwood Co- 
Op Homes Inc., 319,388; Atahvalpa Co-Op Homes (1987) Inc., 1,463,996; Atikokan Crisis 
Centre, 166,094; Atikokan Municipal Non-Profit Housing Corp., 181,566; Avenel Non-Profit 
Housing Corp., 1,617,096; Azilda Senior Citizens Non-Profit Housing Corp., 162,743; 

B'nai Brith of Canada, 1,990,446; Banbury Cross Housing Co-Op, 146,266; Bancroft Bible Chapel 
Non-Profit Housing, 306,470; The Bank of Nova Scotia, 3,060,813; Barbertown Co-Op, 
1,944,239; Barrhaven Non-Profit Housing Inc., 431,316; Barrie and District Association for 
People With Special Needs, 185,844; Barrie Municipal Non-Profit Housing Corp., 5,687,577; 
Barsa Kelly/Carican Co-Op Homes, 938,231 ; Bastard and South Burgess Non-Profit Housing 
Corp., 117,513; Beek Lindsay Seniors Residences Cornwall Inc., 329,864; Beendigan Inc., 
335,233; Bellamy Housing Co-Op Inc., 285,240; Belle River Co-Op Homes Inc., 286,733; 
Belleville Emmanuel Residence for Senior Citizens Corp., 327,969; Belleville Non-Profit 
Housing Corp., 967,425; Belwoods Centres for Community Living, 172,213; Beth-Zuriel Non- 
Profit Housing Corp., 608,424; Bethany Christian Residences of London, 246,893; Bethany 
Co-Op Homes Inc., 708,018; Bethel Seniors Apartments Sarnia Inc., 165,465; Bethlehem 
Housing Project of Niagara, 324,610; Bethune Housing Co-Op Inc., 195,867; Better Canada 
Homes Non-Profit Corp., 438,511; Better Living Residential Co-Op, 419,274; Birch Glen Co- 
Op Homes Inc., 664,560; Birmingham Homes Co-Op Inc., 440,688; Blind River, Town of, Non- 
Profit, 200,275; Bogart Creek Co-Op, 433,862; Bonar Parkdale Place, 411,362; Bonaventure 
Place Housing Co-Op, 311,665; Border Towne Co-Op, 451,500; Borelia Co-Op Homes Inc., 
650,901; Bowmanville Valley Co-Op Homes Inc., 270,570; Bracebridge Municipal Non-Profit 
Housing Corp., 365,506; Brant and Brantford Housing Authority, 376,100; Brantford Municipal 
Non-Profit Housing Corp., 161,424; Brantford Y.M./Y.W.C.A. Non-Profit Homes Association, 
520,546; Briar Rose Co-Op Homes Inc., 257,537; Bridge End Housing Co-Op Inc., 259,425; 



PUBLIC ACCOUNTS, 1993-94 155 

MINISTRY OF HOUSING — Continued 

Bristol Road Labourers Local 183, 1,346,696; Britannia Glen Co-Op Homes, 1,068,135; Brock 
Non-Profit Housing Corp., 173,745; Brockville Municipal Non-Profit Housing Corp., 302,472; 
Brockville Supportive Non-Profit Housing, 176,246; Brookside Village Co-Op Homes Inc., 
595,261 ; Bruce County Non-Profit Housing Corp., 210,995; 

CRC Self Help Inc., 1,516,917; Calvary House (Markham) Corp., 1,006,176; Calvary Seniors Non- 
Profit Housing Corp., 207,655; Cambridge Kiwanis Village Non-Profit Housing Corp., 
2,955,723; Cambridge Non-Profit Housing Corp., 2,620,234; Canadian Imperial Bank of 
Commerce, 788,912; Canadian Imperial Bank of Commerce Mortgage Corp., 1,572,911; 
Canadian Martyrs Seniors Residence East York Inc., 354,242; Canadian Mental Health 
Association Oxford County Branch, 145,714; Canadian Mental Health Association — 
Peterborough, 1,594,713; Cara Community Corp., 783,797; Cardinus Housing Co-Op, 
687,121; Carleton Place Non-Profit Housing Corp, 320,942; Casa Bella Senior Citizen 
Apartment Inc., 301,824; Castle Arms Non-Profit Housing Corp., 3,094,599; Cencourse 
Project Inc., 386,063; Central Gospel Community Homes Inc., 628,398; Centre for Equality 
Right in Accomodation, 183,735; Centre Ste-Therese, 197,809; Centretown Citizens (Ottawa) 
Corp., 4,799,914; Centreville '1' Non-Profit Housing Corp., 618,908; Chapleau Association for 
Community Living-Housing, 136,902; Charles Darrow Housing Co-Op, 967,209; Chartwell 
Baptist Community Homes, 693,277; Chatham Hope Non-Profit Housing Corp. (Phase IV), 
898,272; Chatham Hope Non-Profit Housing Inc., 397,145; Chelsea Green Home Society, 
924,075; Cheshire Homes of London Inc., 128,294; Christian Horizons, 125,124; Church of the 
Atonement (Alderwood) Senior Citizens Project, 163,043; Church of the Master Homes Corp., 
824,856; City Park Co-Op Apartments Inc., 1,490,373; Clairvue Housing Co-Op Inc., 699,828; 
Clarion Co-Op Homes Inc., 674,732; Cobourg Non-Profit Housing Corp., 710,512; Cochrane 
Housing Support Services Inc., 264,809; College Green Co-Op Homes Inc., 346,234; 
Collingwood Municipal Non-Profit Housing, 432,585; Columbus Club of Sault Ste. Marie 
Housing Corp. (Phase I), 407,670; Columbus Estates of Chatham Inc., 844,485; Columbus 
Non-Profit Housing of Strathroy, 216,168; Columbus Place for Seniors of Fort Frances Inc., 
357,315; Commission de Logment de Vanier, 282,992; Commonwealth Co-Op Homes, 
275,790; Community Housing Project, 109,575; Community Living Alternatives- 
Scarborough, 136,728; Community Living Association for South Simcoe, 119,409; Community 
Living Huronia, 187,240; Community Living Timmins/lntegration Communautaire, 145,380; 
Community Works Non-Profit Housing, 1,699,655; Consideration Co-Op Homes Inc., 
1,332,584; Constance Hamilton Housing Co-Op, 109,673; Coop d'habitation La Chaumiere 
Inc., 172,780; Coop d'habitation Desloges Inc., 1,101,876; Coop d'habitation St. Georges 
Housing, 698,918; Coop d'habitation Voisins Inc., 619,677; Co-Op Homes of Prosperty and 
Equality, 252,174; Copernicus Lodge and CMHC, 149,532; Coral Non-Profit Homes (Barrie) 
Inc., 1,172,587; Corktown Co-Op Homes Inc., 519,894; Cornwall and Area Housing Authority, 
148,426; Cornwall Municipal Non-Profit Housing Corp., 569,845; Cornwall Non-Profit Housing 
Corp. Phase III, 950,493; Country Spirit Co-Op Homes Inc., 725,162; Credit River Municipal 
Non-Profit Housing Corp. — Quarry Gates, 404,695; Cypriot Homes of the Kitchener- 
Waterloo Area, 550,783; 

Dalhousie Non-Profit Housing Co-Op, 216,243; Dan Benedict Housing Co-Op, 1,891,916; Davis 
Drive Non-Profit Homes Corp., 1,032,339; Daystar Community Homes, 339,208; Deep Quong 
Non-Profit Homes Inc., 767,280; Demetrius Residence, 225,981 ; Dereham Forge Housing Co- 
Op, 421,886; Deseronto Non-Profit Housing Corp., 225,130; Dixon Neighbourhood Homes 
Inc., 115,686; Dobbin Housing Co-Op Inc., 459,720; Dorothy Klein Seniors Housing, 
1,369,734; Dove Co-Op Homes Inc., 227,265; Drouillard Place Non-Profit Housing Inc., 
373,890; Drumbo and District Housing Corp., 162,427; Dryden Municipal Non-Profit Housing 
Corp., 667,558; Dufferin Association for Community Living, 142,413; Dufferin County Housing 
Authority, 118,220; Dufferin Gardens Co-Op Homes Inc., 290,198; Duffin's Creek Co-Op 
Homes, 746,658; Duncan Mill Labourers' Local 183 Co-Op Homes Inc., 1,577,808; Dundas 
Valley Non-Profit Housing Corp., 483,239; Dunnville Non-Profit Housing Corp., 604,857; 
Durham Christian Homes, 525,608; Durham Region Non-Profit Housing, 6,923,928; Dutton 
and District Lions Non-Profit Housing, 1 10,057; 



156 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF HOUSING — Continued 

EFBC Non-Profit Housing Corp., 342,595; Eagleson Co-Op Homes, 391,536; East Niagara 
Housing Authority, 132,104; Ebony Group Community Homes of Hamilton, 552,570; Ecuhome 
Corp., 1,242,049; Edenwood Seniors Village Inc., 996.083; Eileen Tallman Co-Op Homes of 
Ottawa-Carleton, 124,307; Elizabeth Overend Non-Profit Housing Onllia Inc., 515,625; 
Elkview Gardens, 438,761; Ellwood House Inc., 228,560; Elmview Estates Housing Co-Op, 
442,228; Embro and Area Seniors Housing Corp., 163,867; Emily Murphy Non-Profit Housing 
Corp., 480,956; Emily Murphy Second Stage Residences, 259,501; Emmanuel Lutheran 
Manor Victoria Village, 542,850; Erin Court Co-Op Homes Inc., 2,620,980; Espanola Non- 
Profit Housing Corp., 282,444; Evangel Hall Non-Profit Housing Corp., 740,694; Exandarea 
Meadows Housing Co-Op, 261 ,376; 

FCCP Non-Profit Housing Corp., 680,598; Faith Lutheran Social Services, 346,872; Faith Non- 
Profit Housing Corp. (Fort Frances) Inc., 339,757; Family Transition Place, 118,186; 
Federation of Metro Tenants' Association, 115,982; Fenelon Area Independent Living 
Association, 199,903; Fiddleville (Shelburne) Non-Profit Housing Corp., 110,026; Fifty Plus 
Housing Co-Op, 174,952; First Erdelyi Non-Profit Housing Corp., 1,236,681; First Place 
Hamilton Housing Corp., 926,422; First Step Non-Profit Homes of Toronto, 490,819; Five 
Arches Non-Profit Housing Corp., 265,115; Forest Quarter Family Residence Inc., 446,203; 
Formosa Seniors Non-Profit Housing Corp., 179,845; Fort Erie Municipal Non-Profit Housing 
Corp., 754,397; Fort William Legion Branch # 6 Housing, 298,432; Forum Italia Non-Profit 
Housing Corp., 2,479,949; Foyer Richelieu, 215,743; Frank Long Co-Op Homes Inc., 304,413; 
Fred Victor Mission, 805,106; Freelton Lions Villa, 247,572; Friendship Place d'amitie 
Residence Rayside Balfour, 276,412; Friuli Benevolent Corp., 653,954; Frontenac, County of, 
Non-Profit Residental Corp., 409,008; Frontier's Foundation (Operation Beaver), 500,000; 

GT Senior Apartment of Amprior Inc., 195,094; Gananoque Family Housing Inc., 205,024; 
Garafraxa Non-Profit Homes Inc., 192,776; Gateway Community Homes (Durham) Inc., 
211,706; Genesis (London) Housing Co-Op Inc., 323,121; George Jeffrey Childrens 
Treatment Centre, 270,023; Geraldton Municipal Non-Profit Corp., 149,589; Ghegoggin Co- 
Op Homes Inc., 1 ,570,327; Gilzean's Creek Housing Co-Op Inc., 141 ,706; Glen Davis Equities 
Ltd., 744,334; Glen Gardens Housing Co-Op Inc., 851,544; Glenn Haddrell Housing Co-Op 
Inc., 512,960; Glencoe District Lions Non-Profit Housing, 154,533; Gloucester Non-Profit 
Housing Co-Op, 1,168,518; Golden Age Manor (Emo) Inc., 109,253; Golden Sunshine 
Municipal Non-Profit Housing Corp., 132,503; Goldlist Property Management, 150,500; Good 
News Community Homes, 320,483; Good Shepherd Non-Profit Homes Inc., 1,078,278; Gore 
Bay Non-Profit Housing Corp., 225,966; Grace Hartman Housing Corp., 1,170,348; 
Grachanica Non-Profit Housing Corp., 407,724; Gran Columbia Hiscan Non-Profit Housing 
Corp., 907,181; Grand River Non-Profit Housing Corp., 262,019; Gravenhurst Non-Profit 
Housing Corp., 301,244; Greek Orthodox Community of the Holy Trinity Church Non-Profit 
Housing Corp., 589,936; Greenvale Co-Op Homes Inc., 407,664; Grey Bruce Community 
Health Corp., 141,853; Guelph Non-Profit Housing Corp., 3,848,580; Guelph Wellington 
Women in Crisis, 254,168; 

Habitat Boreal Inc., 472,180; Haldimand, Town of, Non-Profit Housing Corp., 187,421; Half Way 
House, 123,056; Haliburton Community Housing Corp., 172,465; Halton Adolescent Support 
Services, 247,111; Halton Development and Non-Profit Housing Accomodation Corp. 
4,677,025; Halton Housing Authority, 335,550; Hamilton Baptist Non-Profit Homes, 1 ,539,379 
Hamilton, City of, 477,868; Hamilton, City of, Municipal Non-Profit Housing Corp., 3.360,048 
Hamilton East Kiwanis, 3,591,650; Hamilton Portuguese Community Homes Inc., 898,778 
Hamilton-Wentworth Housing Authority, 113,230; Harbour Channel Housing Co-Op 
1,226,344; Harmony Non-Profit Housing Corp. of Western Ontario, 871,740; Harmony-King 
Co-Op Homes Inc., 336,492; Harry Sherman Crowe Housing Co-Op, 1,424,430; Hawkesbury 
Non-Profit Housing Corp., 672,005; Hazeldean Housing Co-Op, 848,280; Hearst Kapuskasing 
and Smooth Rock Falls Counselling Services, 115,080; Hearst, Town of, Non-Profit Housing 
Corp., 629,040; Heathercross Charitable Foundation, 279,289; Heimathof Retirement Home 
Inc., 331,693; Hellenic Home for the Aged Inc., 540,922; Heritage Community Housing Corp.. 
745,351 ; Heritage Green Senior Centre, 1 10,735; Hesperus Fellowship Community of Ontario. 



PUBLIC ACCOUNTS, 1993-94 157 

MINISTRY OF HOUSING — Continued 

228,398; Hiatus House, 293,419; Highland Homes Co-Op Inc., 124,305; Hillside Place-Peel 
Non-Profit Housing Corp., 115,053; Holcro Non-Profit Housing Corp., 1,005,774; Holy Cross 
Villa Non-Profit Housing Corp., 251 ,934; Holy Name Community Non-Profit Housing Corp. 
395,094; Holy Trinity Non-Profit Residences York, 1,255,085; Home Starts Inc., 122,829 
Homeland Non-Profit Housing Complex Inc., 146,781; Homes First Society, 2,748,081 
Homeward Family Shelter, 383,072; Hope Seniors Centre— Danforth, 369,974; Horizon Co- 
Op Homes Inc., 467,396; Hostel Services (Durham Region) Inc., 324,804; Hotinohsioni Inc. 
161,000; House of Compassion, 150,516; House of Friendship of Kitchener, 624,001 
Houselink Community Homes, 1,506,302; Houses Opening Today Toronto Inc., 412,507 
Housing Help Centre of Hamilton, 139,750; Housing Help/Aide Logement, 149,324; Housing 
Our People Economically (Hope/Hamilton) Inc., 930,653; Hugh Garner Housing Co-Op Inc., 
213,706; Huntsville Legion Seniors Manor Inc., 301,763; Huntsville Municipal Non-Profit 
Housing Corp., 373,241 ; Huron County Housing Authority, 149,473; 

ITCA Community Involvement Inc., 614,861; Ibercan Homes Non-Profit Corp., 900,045; Indo 
Canadian Non-Profit Housing Corp. of Peel, 756,451; Ingamo Family Homes, 283,947; 
Innstead Co-Op Inc., 192,522; Integrative Housing, 239,581; Inter-Faith Homes Corp., 
1,178,704; Interchurch Community Development Corp., 210,432; Interim Place, 290,664; Isles 
of Innisfree Non-Profit Homes Inc., 541,776; Italian Canadian Benevolent Seniors Apartments 
Corp., 1 ,616,098; Italian Housing Corp. of Sault Ste. Marie, 475,253; 

Ja'fari Islamic Housing Corp., 260,030; Jack Goodlad Senior Citizens Residence Corp., 1 ,526,028; 
Jaycees Brantford Non-Profit Homes Corp., 219,682; Jessie's Housing, 489,823; John 
Fitzpatrick Steelworkers Housing Co-Op Inc., 2,259,002; John Moynahan Co-Op Homes Inc., 
331 ,466; Jubilee Gardens Non-Profit Housing Corp., 1 ,551 ,506; 

K-W Habilitation Services, 177,071; Kairos Non-Profit Housing of Peterborough, 112,837; 
Kaleidoscope Co-Op Homes Inc., 651,159; Kancro Non-Profit Homes Corp., 1,896,180; 
Kashadaying Residence Inc., 187,278; Kawartha Participation Project, 1,155,142; Kay Bee 
Seniors Non-Profit Housing, 169,497; Keith Whitney Homes Society, 1,374,346; Kenneth 
Crescent Non-Profit Homes Inc., 602,937; Kenogamisis Non-Profit Housing Corp., 116,858; 
Kenora Assembly of Resources, 162,810; Kenora Municipal Non-Profit Housing Corp., 
1,144,282; Kent Park Community Homes Simcoe, 624,866; Kingston Co-Op Homes Inc., 
137,440; Kingston Friendship Homes Inc., 157,988; Kingston Homebase Non-Profit Housing, 
160,619; Kingston Municipal Non-Profit Housing Corp., 1,372,099; Kingsway Lambton Home 
for Seniors Inc., 1 ,307,256; Kinsmen Court Home for Men and Women, 213,223; Kinwell Place 
Non-Profit Housing Corp., 160,834; Kirkland Lake Non-Profit Housing Corp., 870,877; 
Kitchener Alliance Community Homes Inc., 1 ,985,319; Kitchener, City of, Finance Department, 
5,720,593; Kitchener Waterloo YWCA, 484,376; Kiwanis Club of Scott's Plains (Peterborough) 
Housing Inc., 351,349; Kiwanis Non-Profit Homes of Rodney Inc., 147,336; Knights Village 
Non-Profit Housing, 1 ,968,836; 

LIUNA (Hamilton) Association, 4,317,021 ; La Paz Co-Op Homes Inc., 880,1 16; Labour Community 
Service Centre Family, 451,580; Labourview Co-Op Homes Inc., 243,736; Lakehead Christian 
Senior Citizen Apartment Inc., 250,313; Lakeshore Gardens Co-Op Homes Inc., 1,222,408; 
Lakeshore Village Artists' Co-Op Housing Federation of Toronto, 912,144; Lancaster and 
District Non-Profit Housing Inc., 192,856; Las Americas Co-Op Homes, 721,944; Latin 
American/Canadian Non-Profit Housing (London), 160,181; Le Foyer des Aines 
Francophones de Timmins Inc., 229,653; Leeds and Brockville Housing Authority, 181,703; 
Legion Senior Housing Inc. Kingsville, 200,156; Legion Village-96 Seniors Residence 
Brockville, 460,802; Leta Brownscombe Co-Op Homes Inc., 603,360; Life Centre Non-Profit 
Housing Corp., 1,348,358; Lindsay Non-Profit Housing Corp., 1,010,728; Lions' Club of Sault 
Ste. Marie Housing Corp., 401,950; Lions Douglas Heights Seniors Residence, 426,832; Little 
Current Place Non-Profit Housing and Elderly Citizens Centre Corp., 171 ,624; Logement a but 
non lucratif de la Corp. du Village d'Alfred, 344,534; Logement la Nativite, 414,075; Lois Miller 
Co-Op Housing, 485,112; Lorn Nava Housing Co-Op Inc., 635,336; London Housing Registry, 
115,249; London Innercity Faith Team, 122,991; London Non-Profit Multicultural Residences, 



158 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF HOUSING — Continued 

515,788; London Polonia Towers Inc., 441,984; London Second Stage Housing Committee, 
371,767; London Town Co-Op Homes Inc., 426,584; Long Point Area Non-Profit Housing 
Corp., 304,261; Los Andes of Hamilton Co-Op Inc., 634,869; Loughborough Housing Corp., 
292,447; Loyola Arrupe Corp., 1,467,180; Lucan Community Non-Profit Apartment Corp. — 
Lions Parkview Place, 202,406; Lutheran Community Housing Corp., 793,215; Lutheran 
Homes Niagara, 526,080; Lutheran Independent Living London St. Ansgar Place, 197,100; 
Lutheran Social Service (Owen Sound) Inc., 387,177; 

Machell's Corners Housing Co-Op, 784,945; Machin Municipal Non-Profit Housing Corp., 238,920; 
Mactier and District Community Housing, 200,046; Madison Avenue Residences for 
Psychiatric Patients, 192,053; Main Stream, 152,464; Les Maisons Co-Op Val Caron Inc., 
214,566; Maison Fraternite (Cantin St), 131,297; Maisons Coop St. Jacques Inc., 448,719; 
Manitoulin Mental Health Clinic, 157,764; Manitouwadge Municipal Housing Corp., 482,831; 
Manitouwadge Municipal Non-Profit Housing Corp., 281,756; Maple Glen Housing Co-Op Inc., 
481,958; Maple Heights Non-Profit Housing Corp., 164,810; Maple Leaf Drive Seniors Non- 
Profit Residential Corp., 540,255; Marathon Municipal Non-Profit Housing, 712,250; Marconi 
Non-Profit Housing Corp., 1,188,343; Margaret Laurence Housing Co-Op Inc., 354,846; Maria 
Fernanda Non-Profit Housing of Ontario, 746,706; Marigold Co-Op Homes Inc., 767,775; 
Mariners Co-Op Homes Inc., 293,634; Mario De Giovanni Co-Op, 1 ,203,621 ; Mariposa Co-Op 
Homes Inc., 369,702; Marmora District Non-Profit Housing Corp., 208,498; Marwick Property 
Management, 2,481,895; Mary Centre of the Archdiocese of Toronto, 260,057; Masaryktown 
Non-Profit Residences Inc., 2,083,308; Mascot Place Housing Co-Op, 700,835; Mason's 
Landing— Peel Non-Profit Housing Corp., 142,110; Massey Centre for Women, 689,426; 
Matrix Affordable Home for the Disadvantaged, 774,754; Matthew Co-Op Housing Inc., 
617,144; Maurice Coulter Housing Co-Op, 1,295,604; Max Saltsman Community Co-Op 
Homes Inc., 1,205,035; McClure Community Homes Inc., 2,306,257; McGivney Community 
Homes Inc., 370,160; Meadowdale Community Housing Co-Op, 381,175; Meadowgreen Co- 
Op Homes Inc., 899,456; Meadows Peel Non-Profit Housing Corp., 308,334; Mel Swart Co-Op 
Homes Inc., 138,987; Melbourne Housing Corp., 135,174; Men's Support Services of York 
Region, 245,570; Menno Lodge of Aylmer Inc. Housing Committee, 181,366; Metro Toronto 
Housing Co. Ltd., 33,710,662; Metropolitan Toronto Association for Community Living, 
898,415; Metropolitan Toronto Housing Authority, 1,261,080; Metta Housing Co-Op Inc., 
300,498; Micah Homes Non-Profit Housing Corp., 1,459,884; Michipicoten Non-Profit Housing 
Corp., 352,042; Milton Community Homes Inc., 249,072; Mimico Co-Op Homes, 2,360,525; 
Mississippi Community Ventures, 156,371; Momiji Seniors Residence, 151,866; Moonstone 
Co-Op Homes Inc., 342,336; Moosonee Non-Profit Housing Corp., 988,471 ; Morley Municipal 
Housing Corp., 136,665; Mount Forest Non-Profit Housing Corp., 340,626; Mount Lakeview 
Non-Profit Housing Corp., 1,083,520; Muki Baum Association, 137,660; Muslim Non-Profit 
Housing Corp., 61 1 ,688; Mutually Assisting Residential Community, 253,681 ; 

Nainstay Non-Profit Buildings Inc., 193,606; Nakiska Co-Op Homes Inc., 1,149,950; National 
Capital Region Vietnamese — Canadian Non-Profit Housing Corp., 233,221; National Council 
of Jewish Women of Canada, 457,599; Needlewood Glen Housing Co-Operative Inc., 
310,294; Nelson Co-Op Homes Inc., 1,105,560; Nepean Housing Corp., 2,510,363; New 
Beginnings Housing Project of Chatham, 307,777; New Generation Co-Op Homes, 309,762; 
New Haven Manor-Peel Non-Profit Housing Corp., 287,625; New Hope Housing Community 
Centre, 306,402; New Leaf Living and Learning Together Inc., 629,939; New Liskeard Non- 
Profit Housing Corp., 329,906; Niagara Falls, City of, Non-Profit Housing Corp., 952,477; 
Niagara Ina Grafton Gage Home, 682,194; Niagara Neighbourhood Housing Co-Op Inc., 
882,892; Nisbet Lodge— McClintock Manor, 149,567; Niska Non-Profit Homes Inc., 179,940; 
North Bay Community Housing Initiatives, 453,022; North Bay Municipal Non-Profit Housing 
Corp., 818,025; North Hasting Non-Profit Housing, 262,631; North Pickering Development 
Corp., 666,839; North Waterloo Housing Authority, 138,000; Northminster Residences of 
Toronto, 1,667,271; Northtown Co-Op Homes Inc., 492,406; Northview Meadow Co-Op 
Homes Inc., 2,933,724; Northwood Park Co-Op Homes Inc., 324,720; Nottawasaga Co-Op 
Homes Inc., 617,651; 



PUBLIC ACCOUNTS, 1993-94 159 

MINISTRY OF HOUSING — Continued 

Oakville Re-entry Homes Inc., 128,552; Oakwil Non-Profit Homes Corp., 158,940; Odell-Jalna 
Residences of London, 1,062,823; Odessa Non-Profit Housing Corp., 232,820; Ontario 
Housing Corp., 120,787,543; Ontario Mortgage Corp., 2,135,257; Ontario Non-Profit Housing 
Association, 490,000; Open Door Concepts Welland Inc. — Canal View Homes, 528,214; 
Opeongo Non-Profit Community Residential Development Inc., 298,411; Operating Engineers 
Local 793 Non-Profit Inc., 1,259,304; Operation Springboard, 625,524; Orchard Grove 
Housing Co-Op Inc., 1,715,268; Organization for the Multi-Disabled (Thunder Bay) Inc., 
137,103; Orillia Association for the Handicapped, 123,843; Orillia Christian Fellowship Non- 
Profit Housing Corp., 1,144,039; Orillia, City of, Municipal Non-Profit Housing Corp., 912,795; 
Orion Co-Op Housing Corp., 405,048; Oshawa and District Association for Community Living, 
310,446; Oshawa Branch #43 Legion Senior Citizen Manor Corp., 402,927; Oshawa 
Y.W.C.A., 410,942; Ottawa Carleton Regional Housing Authority, 334,885; Ottawa, City of, 
1,512,278; Ottawa, City of, Non-Profit Housing Corp., 20,592,492; Ottawa Vietnamese Non- 
Profit Residence Corp., 674,355; Ottawaska Housing Corp., 400,546; Our Lady of Smolensk 
Russian Orthodox Retirement Centre, 403,324; Our Lady of Victory Senior Citizens Residence 
York Inc., 1,300,476; Our Saviour Thistletown Lutheran Lodge, 719,950; Owen Sound Branch 
#6 Legion Non-Profit Housing Corp., 186,934; Owen Sound Municipal Non-Profit Housing 
Corp., 1,634,601; 

PAM Gardens Non-Profit Housing Inc., 993,566; Pablo Neruda Non-Profit Housing Corp., 
1,224,234; Paderewski Society Home Niagara, 247,109; Palace Place Co-Op Homes Inc., 
524,996; Parkview House Co-Op, 136,740; Parkview Village Retirement Community, 208,328; 
Parkwood Manor, 145,966; Parry Sound Friends of the Physically Handicapped, 274,153; 
Parry Sound Municipal Non-Profit Housing Corp., 188,988; Participation House — Toronto 
Parent Association, 173,285; Participation Lodge/Grey Bruce, 155,862; Pawating Co-Op 
Homes Inc., 219,414; Peace Ranch Inc., 151,730; Peel Non-Profit Housing Corp., 33,932,391 
Peel Regional Housing Authority, 871,083; People's Choice Co-Op Homes Inc., 761,242 
Percy Heights Housing Co-Op, 322,144; Percy Township Non-Profit Housing Corp., 167,475 
Performing Arts Lodges of Canada, 2,111,450; Perth and Stratford Housing Authority, 
114,100; Phoenix Rising Non-Profit Housing Inc., 269,023; Phoenix Stage 2 Housing of Huron 
County, 311,313; Physically Handicapped Adults' Rehabilitation Association, 779,830; Picton 
Seniors Non-Profit Housing, 283,117; Pillette Green Housing Corp., 198,990; Pinafore Station 
Co-Op Homes, 208,269; Pinecroft Co-Op Homes Inc., 720,1 1 1 ; Pinefield Non-Profit Homes of 
Ontario, 556,758; Place Saint-Laurent, 394,446; Port Burwell Family Residences, 138,634; 
Port Burwell Non-Profit Housing Corp., 132,675; Port Colborne Co-Op Homes, 444,130; Port 
Elgin Rotary Non-Profit Accommodations, 113,184; Port Hope Non-Profit Housing Corp., 
261,641; Porto Village Non-Profit Housing Inc., 283,662; Priory Square Co-Op Homes, 
722,301; Prism Co-Op Homes Inc., 743,600; Prisma Non-Profit Housing Corp., 1,161,120; 
Projet Esperance/Project Hope Non-Profit Housing, 1 ,645,524; Project 441 Non-Profit Homes 
Corp., 380,974; 

Quinte's Isle Non-Profit Housing Corp., 241 ,440; 

Rakoczi Villa Non-Profit Housing Corp., 1,505,069; Red Rock Municipal Non-Profit, 117,195; 
Redlake Municipal Non-Profit, 516,893; Reena Foundation, 1,219,243; Regatta Place Co-Op 
Homes Inc., 243,362; Regeneration House Inc., 201,546; Region of York Housing Corp., 
3,644,620; Religious Hospitallers of Saint Josephs Housing Corp., 290,898; Renfrew County 
and Pembroke Housing Authority, 120,902; Residence la Joie a but non-Lucracis de Ste Albert 
Inc., 152,182; Residence Richelieu Windsor Inc., 367,068; Residences Mutuelles (Legion 
#225), 126,810; Richmond Hill Co-Op Homes Inc., 1,165,651; Richmond Hill Ecumenical 
Homes Corp., 4,959,437; Richview Baptist Foundation, 1,853,817; Rideaucrest Non-Profit 
Housing Corp., 281,540; Ridelle Co-Op Homes Inc., 207,101; Ridgetown Community Estates 
(Non-Profit) Inc., 198,180; Ridley Terrace Non-Profit Homes, 558,756; River Park Non-Profit 
Housing Corp., 1,142,025; Riverdale Housing Action Group, 460,113; Riverway Non-Profit 
Housing Corp., 242,273; Robert Cooke Co-Op Homes, 1,065,701; Rockland Housing Corp., 
162,090; Rockview Seniors Co-Op Homes Inc., 394,479; Rosetown Municipal Non-Profit, 
523,814; Rotary (Don Valley) Cheshire Homes Inc., 469,668; Roxborough, Township of, Non- 



160 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF HOUSING — Continued 

Profit Housing Corp., 129.965; Royal Canadian Legion Senior Citizens Complex (Phase II), 
Branch #393. 311.962; Royal Canadian Legion Veteran Homes Corp.. 206.438; Royal 
Canadian Legion Villa Kingston, 321,088; Royal Canadian Legion Village, Branch #133, 
177.367; Royal Canadian Legion Village, Branch #414, Non-Profit Housing Corp.. 210,259; 
Royal City Housing Co-Op Inc., 245,884; Royal Oaks Housing Co-Op, 670.284; Rupert Hotel 
Coalition, 118.850; Russell Meadows Accomodations Inc., 239,111; Rye Gate (Tecumseh) 
Co-Op Homes. 373,968; 

St. Andrew Thomas Senior Citizens Residence, 288,456; St. Andrews Non-Profit Housing Corp.. 
121,674; St. Catharines Senior Citizens Residence, 273,386; St. Charles Co-Op Homes Inc.. 
241.830; St Clair O Connor Community Inc.. 369,162; St. Isidore Non-Profit Housing Corp.. 
175,807, St. John's Retirement Homes, 312,235; St. John's Senior Citizen's Home, 279,733; 
St. Joseph's Non-Profit Housing Corp., 1,192,361; St. Joseph, Township of, Municipal Non- 
Profit Housing Corp., 122,330; St. Jude Community Homes, 575,895; St. Luke's Close of 
Burlington Inc. Corp., 368,388; Saint Luke's Dixie Senior Residence Corp., 225,827; St 
Margaret's Towers Inc., 303,690; St. Mark's Non-Profit Housing Corp., 1,063,907; St. Martins 
Co-Op Homes Inc., 553,349; St. Mary's Senior Residence Barrie Inc., 426,756; St. Mary's 
Senior Residence Brampton, 1,402,248; St. Matthew's (Richmond Hill) Homes, 394.863; St. 
Matthew's Bracondale House, 408,278; St. Michael's Halfway Homes, 365,340; Saint Monica 
House, 197,239; St. Pauls Court, 133,883; St. Paul's United Church Non-Profit, 378,083; St. 
Thomas-Elgin Association for Community Living, 131 ,473; St. Vladimir's Russian Residence in 
Ottawa Inc., 469,115; Sts. Peter and Paul Ukrainian Community Homes, 411,102; Salvador 
Del Mundo Co-Op, 786,954; Salvation Army Community Living, 156,257; Salvation Army 
Housing Services, 128,203; Salvation Army-Mens Hostel, 249,795; Sampaguita Fillipino 
Village of Mississauga. 218,315; Sandhills Co-Op Homes Inc., 740,259; Saorsie Co-Op 
Homes Inc., 1,048,821; Sarnia and Lambton Housing College Park Plaza, 201,404; Sarnia- 
Lambton Berean Community Housing, 619,621; Sault Moose Lodge Housing Corp., 359,087; 
Scarborough Heights Co-Op, 1,832,824; Scarborough Housing Help Centre, 111,397; 
Schomberg Lions Club Non-Profit Housing Corp., 290,616; Scotia Mortgage Corp., 1,088,514; 
Secord Avenue Co-Op Homes Inc., 323,136; Serson Clarke Non-Profit Housing Corp., 
424,907; Settlers Non-Profit Housing Inc. (Parkland Court), 415,480; Shamrock Co-Op 
Homes, 1 ,232,319; Shamrock Non-Profit Homes Inc., 481 ,596; Shefford Heritage Housing Co- 
Op Inc., 262,108; Shehrazad Non-Profit Homes Inc., 865,971; Sheppard's Green Co-Op 
Homes Inc., 233,676; Simcoe, Town of, Non-Profit Housing, 295,149; Sionito Community 
Development Corp., 147,831; Sioux Lookout, Town of, Non-Profit Housing Corp., 772,155; 
Skyline Co-Op Homes Inc., 694,074; Slavonia-Croatian Non-Profit Homes Inc., 794.061; 
Slovenian Society of St. Joseph, 224,954; Societe des Bon Amis-Vallee Inc., 167.276; Societe 
Nolin de Sudbury Inc., 367,226; Society of St. Vincent de Paul, 157,289; Solidarity Lodge 
Seniors Apartment (Sudbury) Inc., 242,956; Sons of Italy (Hamilton), 562,939; South and 
Metcalf Developments Inc., 348,395; South Crosby Non-Profit Housing Corp., 306,309; South 
East Grey Non-Profit Housing Corp., 115,941; South Hastings Non-Profit Housing Corp., 
698,472; South Niagara Gateway Family Homes, 555,992; South Simcoe and Barrie Housing 
Authority, 120,948; Spirit of 1919 Housing Co-Op, 536,002; Spruce Lodge Municipal Non- 
Profit Housing Corp., 424,557; Staanworth Non-Profit Housing Corp., 526,603; Stamford 
Kiwanis Non-Profit Homes, 192,972; Start 103, 158.971; Stephen Washington Foundation. 
204,012; Stephenson Senior Link Homes, 2,206,179; Stoneworth Co-Op Homes Inc.. 
719,448; Stoney Creek Non-Profit Housing Corp., 1,715,435; Strathroy Housing for the 
Handicapp, 1 17,796; Street Haven at the Crossroads, 361 ,694; Sturgeon Falls Municipal Non- 
Profit Housing Corp., 1,046,993; Sudbury Finnish Rest Homes— #2, 158,355; Sudbury 
Y.W.C.A., 158,757; Sunrise Place Non-Profit Housing Co-Op, 424,470; Sunrise Seniors Place 
(Oshawa-Durham) Inc., 829,994; Sunshine Homes Non-Profit Inc., 1.401,209; Suomi Koti of 
Thunder Bay Inc., 417,136; Supportive Housing Coalition (Moss Park), 7,154.088; Supreme 
Habitats for Seniors and Families in Nipissing, 262,105; Sutherland Place Co-Op Homes Inc.. 
390,1 53; Swansea Town Hall Residences, 587,205; 

Taiga Non-Profit Housing Corp., 219,004; Tamil Co-Op Homes Inc.. 1,071.780; Tannenhof Co-Op 
Homes, 346,141; Tansley Park Community Homes Inc., 157,430; Tay Valley Non-Profit 



PUBLIC ACCOUNTS, 1 993-94 161 

MINISTRY OF HOUSING — Continued 

Housing Corp., 186,957; Tayside Community Support Option, 153,930; Terra Bella Non-Profit 
Housing Corp., 3,280,318; Terrace Housing Co-Op, 284,610; Thedford Non-Profit Housing 
(Family), 144,648; Thome View Co-Op Homes Inc., 232,892; Thornhill Green Co-Op Homes 
Inc., 404,635; Thornhill St. Lukes Seniors Home Inc. Corp., 315,429; Thorold Municipal Non- 
Profit Housing Corp., 565,040; Thunder Bay, City of, Municipal Non-Profit Program, 286,360; 
Thunder Bay, City of, Non-Profit Housing Corp., 3,225,502; Thunder Bay Deaf Housing Inc., 
124,423; Thunder Bay District Housing Authority, 411,141; Thunder Bay Seaway, 162,296; 
Tillsonburg, Town of, Non-Profit Housing Corp., 325,227; Timmins, City of, Non-Profit Housing 
Corp., 623,934; Timmins Housing Authority, 287,665; Tinimint Housing Non-Profit Inc., 
1,020,432; Tolpuddle Housing Co-Op Inc., 1,005,873; Tomken Grove Non-Profit Homes, 
882,606; Toronto Cervantes Lions Club Non-Profit Housing Corp., 1,755,710; Toronto, City of, 
205,224; Toronto, City of, Non-Profit Housing Corp., 20,211,818; Toronto Dominion Bank, 
594,767; Toronto Lithuanian Senior Citizens Inc., 227,878; Toronto Refugee Community Non- 
Profit Homes and Services, 159,970; Trent-Moira Co-Op Estates Inc., 268,004; Trenton 
Memorial Lodge, 512,102; Trenton Non-Profit Housing Corp., 1,017,719; Trillium Village — 
Phase 2 Retirement Association, 117,131; Trinity Housing of Coburg Corp., 231,276; Trinity 
(Huntsville) Non-Profit Housing Corp., 115,643; Triple Link Housing, 310,183; Troy Village 
Housing Co-Op, 301 ,364; 

Ukrainian Non-Profit Homes Corp. of Niagara, 314,037; Ukrainian Senior Citizens Complex of 
Sudbury Inc., 317,496; Union Housing Opportunities, 1,986,201; United Achievers Non-Profit 
Housing Corp., 1,709,504; United Tenants of Ontario, 237,615; Upbuilding Non-Profit Homes 
(Guelph) Inc., 935,635; Upper Canada Lodge B'nai Brith Senior Citizens Foundation, 259,207; 
Upwood Park Housing Co-Op, 786,954; 

Van Kleek Senior Citizens Manor Hill, 266,607; Velleman Non-Profit Housing Corp., 148,410; 
Verendrye Non-Profit Housing Corp. Inc., 358,421; Vesta Co-Op Housing Inc., 401,726; 
Victoria Park Community Homes Inc., 6,451,707; Victoria Park In Trust for Village Lifestyle 
Non-Profit Homes Inc., 384,785; Vila Gaspar Corte Real Inc., 111,727; Villa Ciociara Senior 
Citizens Apartments Corp., 215,136; Villa Concordia Senioren Haus Concordia Inc., 198,392; 
Villa Kiev, 493,319; Villa Luso Non-Profit Housing Corp., 414,368; Villa Otthan, 2,430,444; 
Vineyard Co-Op Homes Inc., 303,859; Vineyard Village Non-Profit Homes of Stratford, 
386,456; Volunteers and Information Peterborough, 146,329; 

Walden Municipal Non-Profit Housing Corp., 228,930; Wallaceburg Municipal Non-Profit Housing 
Corp., 739,178; Walton Place (Scarborough) Inc., 1,651,038; Waterloo Region Non-Profit 
Housing Corp., 426,771; Waterloo Regional Homes for Mental Health, 173,032; Waterloo 
Regional Homes Inc., 589,897; Watermark Co-Op Homes Inc., 233,730; We Care Non-Profit 
Homes (Barrie) Inc., 263,032; Weller Arms Non-Profit Homes, 274,040; Wesley Community 
Homes Inc., 132,156; West Carleton Non-Profit Housing Corp., 169,018; West Nipissing 
Municipal Non-Profit Housing Corp., 705,706; West Nipissing Non-Profit Housing Corp., 
325,272; Westglen Co-Op Homes of Brantford, 391 ,702; Westwood Place Co-Op Homes Inc., 
438,665; Whitby All Saints Residence Corp., 146,817; Whitby Christian Non-Profit Housing 
Corp., 1,050,016; White River, Township of, Municipal Housing Corp., 183,564; Whiteoak 
Heritage Housing Co-Op, 186,352; Whitewater Residence (Legion #553) Inc., 148,146; 
Widworthy Charitable Foundation, 319,570; Wigwamen Inc., 187,142; Wilcox Creek Co-Op 
Homes Inc., 858,659; Willow Park Co-Op Homes Inc., 1,074,323; Willowside Housing Co-Op 
Inc., 437,964; Windsor Coalition for Development, 365,738; Windsor Housing Authority, 
184,014; Windsor Municipal Non-Profit Housing Corp., 4,081,370; Windsor Y Residence, 
51 1 ,535; Winona Housing Co-Op, 129,103; Wisma Santa Maria Inc., 500,892; Woburn Village 
Co-Op, 1,490,052; Women in Crisis (Algoma Inc.), 199,914; Women In Transition, 151,171; 
Women's Centre Grey and Bruce Inc., 160,856; Women's Community Co-Op, 547,367; 
Women's Emergency Centre, 124,829; Wonderland Non-Profit Housing Corp., 172,468; Wood 
Tree Co-Op Inc., 187,690; Woodgreen Community Housing Inc., 1,093,088; Woodrose Co-Op 
Homes, 353,346; Woodstock and District Developmental Services, 129,549; Wotch 
Permanent Housing, 317,019; Wyndham Hill Co-Op Homes Inc., 492,745; 



162 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF HOUSING — Continued 

Xeonxs Homes. 245.533; 

YSM Genesis Place Homes Inc.. 578.028; Y.M.C.A. of Hamilton Burlington, 136,458; Y.W.C.A. 
Bongard House. 1.098.842; Y.W.C.A. of Metropolitan Toronto, 406.244, Y.W.C.A. of 
Peterborough, Victoria and Haliburton, 665,273; Youth Habitation Quinte Inc., 453.837; Youth 
Services Bureau of Ottawa Carleton, 174,380; Yule Manor Co-Op Homes Inc., 590,624. 

Zahev Charitable Foundation, 234,868; 

15 Thorncliffe Park Co-Op, 129.300; 55 Howard Park Ave. Co-Op Homes Inc., 274.677; 91 
Spencer Ave. Co-Op Homes Inc., 603,383; 127 Isabella Non-Profit Residence Inc., 144,000; 
1630 Lawrence Ave. West Residences Inc., 553,014; 442534 Ontario Inc., 239,021 ; 

Accounts under $1 09,000— 1 5,380,1 31 . 

Others ($19,425,706): 

Development Assistance — Social Housing Loans, 5,370,467; Ontario Home Renewal Program, 
11,786,558; Ontario Low Rise Rehabilitation Program, 2,055,410; Ontario Rental Conversion 
Loans. 208,071 ; Ontario Rental Supply Program, 5,200. 

Less: Recoveries from Ontario Housing Corporation ($21,168,661): 

Financial and Administrative Services, 11,482,061; Social Housing Programs Administrative 
Services, 9,686,600. 

Less: Recoveries from Other Activities ($685,123): 

North Pickering Development Corporation, 685,123. 

Ontario Housing Corporation ($280,166,200): 

Subsidies in the form of contributions to Ontario Housing Corporation to finance its operations, 
$280,166,200. 

North Pickering Development Corporation ($1 ,181 ,581 ): 

Advances to North Pickering Development Corporation to finance its operations, 1 ,181 ,581 . 

Total Other Payments 1 ,047.742,1 98 

Statutory ($39,151) 

Ministers Salary ($30,357) 

Hon. E. Gigantes April 1, 1993 to March 31, 1994 30.357 

Parliamentary Assistants' Salary ($8,794) 

G. Wilson October 22, 1993 to March 31 , 1994 4,088 

M. Harrington April 1 , 1993 to September 28, 1993 4.706 



PUBLIC ACCOUNTS, 1993-94 163 

MINISTRY OF HOUSING — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 66,774,351 

Employee Benefits 14,217,522 

Travelling Expenses 1 ,81 7,408 

Other Payments 1 ,047,742,198 

1,130,551,479 
Statutory 39,151 

Total Expenditure, Ministry of Housing $1 ,130,590,630 



PUBLIC ACCOUNTS, 1993-94 165 

MINISTRY OF INTERGOVERNMENTAL AFFAIRS 

Hon. Bob Rae, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($3,905,650) 

Temporary Help Services ($1 1 1 ,353): 

Management Board Secretariat, 53,644; Accounts under $44,000 — 57,709. 

Payments to Other Ministries ($104,260): 

Health, 52,102; Accounts under $44,000—52,1 58. 

Less: Recoveries from Other Ministries ($189,804): 

Citizenship, 120,715; Finance, 53,931 ; Accounts under $44,000—1 5,1 58. 

Employee Benefits ($755,587) 

Payments for: Canada Pension Plan, 53,462; Employer Health Tax, 83,013; Public Service Pension 
Fund, 305,159; Unemployment Insurance, 103,319; Unfunded Liability — Public Service Pension 
Fund, 93,294; Accounts under $44,000— 96,509. 

Other Benefits: Accounts under $44,000— 36,347. 

Workers' Compensation Board, 194. 

Payments to Other Ministries ($19,459): 
Accounts under $44,000—1 9,459. 

Less: Recoveries from Other Ministries ($35,169): 
Accounts under $44,000—35,169. 

Travelling Expenses ($134,202) 

Hon. Bob Rae, 811; J. Rose, 15,252; S. Bomstein, 50,136; F. Longo, 10,673; Accounts under $8,000— 
57,330. 

Other Payments ($2,164,579) 

Materials, Supplies, etc. ($1,487,368): 

Alpha Consultants Inc., 46,274; Arvay, Finlay Barristers, 135,882; Compugen Systems Ltd., 
48,679; Informetrica Ltd., 162,185; Kodak Canada Inc., 44,452; Management Board 
Secretariat, 182,690; Skyworks Charitable Foundation, 51,334; Accounts under $44,000— 
820,546. 

Less: Recoveries from Other Ministries ($4,674): 
Accounts under $44,000— 4,674. 

Grants, Subsidies, etc. ($677,21 1): 

Canadian Intergovernmental Conference Secretariat, 409,600; Confederation Centre for the Arts, 
200,000; Accounts under $109,000—67,61 1 . 

Total Other Payments 2,164,579 



166 PUBLIC ACCOUNTS, 1993-94 



MINISTRY OF INTERGOVERNMENTAL AFFAIRS — Concluded 

Statutory ($9,378) 

Minister s Salary (SNil) 

Hon. BobRae April 1, 1993 to March 31, 1994 Nil 

Parliamentary Assistant's Salary ($9,378) 
Rosano Marchese April 1 , 1 993 to March 31 , 1 994 9,378 



Summary of Expenditure 

Voted 

Salaries and Wages 3,905,650 

Employee Benefits 755,587 

Travelling Expenses 134,202 

Other Payments 2,1 64,579 

6,960,018 
Statutory 9,378 

Total Expenditure, Ministry of Intergovernmental Affairs $6,969,396 



PUBLIC ACCOUNTS, 1993-94 167 

MINISTRY OF LABOUR 

Hon. Bob Mackenzie, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($95,249,122) 

Temporary Help Services ($1 ,020,010): 

Creative Personnel Inc., 50,015; Management Board Secretariat, 561,755; Manpower Temporary 
Services, 107,783; Pinstripe Personnel, 62,056; Societe Financiere Internationale Mercantile 
Ltee, 51 ,476; Accounts under $44,000—186,925. 

Payments to Other Ministries/ Agencies ($103,386): 
Accounts under $44,000—1 03,386. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,941 ,178): 

Cabinet Office, 61,526; Citizenship, 400,275; Culture, Tourism and Recreation, 48,497; Education 
and Training, 434,233; Environment and Energy, 48,528; Finance, 156,778; Management 
Board Secretariat, 608,687; Accounts under $44,000—182,654. 

Less: Recoveries from Parties Outside the Consolidated Revenue Fund ($149,298): 
Government of Malta, 89,326; Accounts under $44,000—59,972. 

Employee Benefits ($21 ,396,856) 

Payments for: Canada Pension Plan, 1,460,613; Dental Plan, 818,086; Employer Health Tax, 
2,041,960; Group Life Insurance, 216,416; Long Term Income Protection, 1,040,992; Public 
Service Pension Fund, 6,977,266; Supplementary Health and Hospital Plan, 886,430; 
Unemployment Insurance, 2,955,396; Unfunded Liability — Public Service Pension Fund, 
2,740,399. 

Other Benefits: Attendance Gratuities, 91,666; Early Retirement Incentive, 746,161; Maternity Leave 
Allowances, 447,330; Severance Pay, 928,650; Accounts under $44,000 — 44,799. 

Workers' Compensation Board, 300,470. 

Payments to Other Ministries/Agencies ($62,662): 
Accounts under $44,000—62,662. 

Less: Recoveries from Other Ministries/Agencies ($341 ,974): 

Citizenship, 85,272; Education and Training, 62,844; Management Board Secretariat, 83,253; 
Accounts under $44,000—1 1 0,605. 

Less: Recoveries from Parties Outside the Consolidated Revenue Fund ($20,466): 
Accounts under $44,000—20,466. 

Travelling Expenses ($4,032,717) 

Hon. B. Mackenzie, 2,738; S. Murdock, 748; J.R. Thomas, 5,622; L.V. Pathe, 8,801 ; L. Alter, 9,873; M. 
Archambault, 12,438; B. Arnott, 17,370; M. Assels, 8,027; R. Balbaa, 9,056; V. Bates, 9,325; J. 
Bauch, 9,991; T. Beaulieu, 13,568; D. Bechard, 13,668; A. Bennett, 12,959; J. Berger, 14,327; R. 
Bertrand, 13,689; B. Bowen, 8,917; J. Bowman, 25,528; D. Brown, 8,142; P. Bucik, 8,308; J. 
Caldwell, 10,269; D. Chorney, 9,795; G. Clark, 12,287; J.W. Cormier, 18,204; G. Crossman, 



168 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF LABOUR — Continued 

10,171. F. DaSilva, 25.494; W. Davis, 22.053; W.K. Davis, 26.666. B. Deck, 14,144 J. DeWinter, 
10.616; B. El-Nasrallah. 13,092; D. Farraway. 10,463; P. Faustino, 9,312; J.C Fleming. 8.851; L. 
Forestier. 19.872; M. Furanna. 15,818; J. Gardner, 9,067; J. Game, 8,637, G. Giasson, 14,815; J. 
Greenberg, 20.132; T. Gregor, 1 1 ,133, M. Grimaldi, 8,925; A Gryska, 8,344; R Gurevitch. 23,078; 
J. Halonen. 14,937; A. Harte, 21.679; M. Hassan, 10.746; C. Hebert, 11,789; A. Heritage, 31,164; 
D. Howe. 20,703; E. Hunt, 10,588; W. Jackson, 27.627; B. Janisse, 11,989; D. Jardine, 8,052; C. 
Jones, 8.119; I. Joseph-Richards, 10,040; H. Jurchuk, 10,775; P. Kinnunen. 9,572; V Knap, 
16,674; H. Kole. 9.805; JR. LaFlamme. 9.167; R. Laframboise, 11,345; B. Landon, 25,655; P. 
Lang. 1 1,102; M. Lapointe, 10,402; J. Leonard. 17,445; R. Leray. 8,922; W. Lloyd. 14,898; F. Long, 
8.993; G. Luker, 13,614; B. Martin, 8,943; J. Mather, 17.544; G. Mckerral, 18,692; B. McMurray, 
12.451; D. McPhail. 22.216; J. E. McVeigh. 12.868; P. Metcalf, 16.909; J. Miller, 23.294; J. Mitchell, 
16.277; D. Mittelstaedt, 9,51 1 ; D. Muir, 8,229; A. Naples, 13,855; D. Nelson, 18,742; S. Netherlon, 
8.568; W. Neubert, 9,789; C. Nichols. 11,241; S. Nicholson, 12,964; S. Novick. 8,942; B. O'Brien. 
10.422; I.E. O'Hara. 10,955; M. O'Keeffe, 10,486; R. Onyschuk, 10,818: P. Ostrom, 19,191: V. 
Pakalnis, 1 7,092; T. Parker, 14,844; R. Pearson, 9,437; G. Phillips, 10,077; T. Phillips, 20,068; I. M. 
Plummer. 8.951; B. Powers, 18.693; R. Pryor, 17,386; D. Randall, 8,638; G. Reeds, 22,483; F. 
Reilly, 1 1 ,637; F. Rutland, 8,660; M. Ryan, 22,853; F. Sampson, 18,910; W. Sanginesi, 23,592: D 
Sheppard, 20,051 ; M. Simon, 20,891 ; A. Steers, 8,782; T. Stevenson, 22,055; H. Stewart, 15,587; 
T. Stull, 10,967; E. Sullivan, 11,767; D. Talbot, 9,848; G. Tanner, 24,995; A. Thibert, 13,627; B. 
Thomson, 8,583; J. Tonellato, 17,460; M. Trudeau, 9,069; G. Udasco, 19,889; R. Unger, 8,483; A. 
Vigar, 11,552; H. Vogt, 8,663; L. Walker, 8,747; D. Walli, 10,480; D. Watson, 11,560; G. Whalen, 
11,200; P. Whyte, 9,185; B. Wild, 14,000; J. Wilkinson, 9,258; J.M. Witherow, 8,352; P. Wolters. 
10.21 1 ; D. Wood, 9,199; R. Wright, 8,758; Accounts under $8,000—2,213,135. 

Other Payments ($59,014,351) 

Materials, Supplies, etc. ($20,691,975): 

Adjudication Services Ltd., 64,663; Anne Barrett, 65,338; Bell Canada, 903,785; Canada Law 
Book Ltd., 44,025; Canada Post Corp., 143,917; Canebsco Subscription Services Ltd., 
103,567; Cellnet Canada, 166,323; Computer Partners International Corp., 67,859; Dale 
Intermediaries Ltd., 75,364; Datatech Systems Ltd., 153,976; Dell Computer Corporation, 
67,707; Digital Equipment of Canada Ltd., 260,424; Dispute Services, 76,856; N.V. 
Dissanayake, 83,037; Ernst and Young, 47,113; F.I.R.M. Services Ltd., 61,233; FT. Collict 
and Associates Inc., 61,003; Galer and MacMillan, 125,824; Gorsky Arbitration Services Ltd., 
118,623; Grand and Toy Ltd., 68,375; Hamilton Computer Sales, 77,336; H. Hawthorn, 
50,996; Holiday Inn, 71 ,294; Howarth and Smith Limited, 98,877; Imperial Press, 96,657; Inter- 
City Papers Limited, 169,082; W. Kaplan, 121,610; Kirkwood Arbitration Services Ltd., 45,049; 
Laser Cartridge Services, 47,797; C.K. Leafloor, 47,500; Learning Communications Inc., 
47,000; Leasetec International, 449,796; M.F.P. Technology Services Ltd., 1,722,318; 
Metropol Security, 51,634; Metropolitan Toronto Police, 87,560; Ministries: Attorney General. 
2,773,830; Management Board Secretariat, 3,011,699; Transportation, 51,155; Mutal Press 
Ltd., 83,304; Northern Telephone Ltd., 48,085; Onyx Computers Inc., 59,672; Orapro 
Consulting Inc., 56,406; M.F. OToole, 63,026; Perkin-Elmer Canada Ltd., 81,971; Polestar 
Human Resource Consultants, 58,000; Postage By Phone Systems, 267.432; Purolator 
Courier Ltd., 155,122; Queue Systems, 56,550; SQL Power Systems Inc., 140,613; Savin 
Canada Inc., 207,987; D.C. Stanley, 52,722; Strider Resources Agency, 49,394; TLW 
Enterprise Inc., 67,485; Telecom Computer Products, 50,265; To The Point Office Consultants 
Inc., 51,975; Triathlon Vehicle Leasing, 534,255; Union Consulting Services, 71,965; Richard 
L. Verity, 50,458; Workers' Compensation Board, 261,454; The Wyatt Company. 108,425; 
Xerox Canada, 332,71 7; 993722 Ontario Inc., 45,000; Accounts under $44,000—6,508.522. 

Less: Recoveries from Other Ministries ($551 ,032): 

Education and Training, 118,254; Management Board Secretariat, 423,529; Accounts under 
$44,000—9,249. 



PUBLIC ACCOUNTS, 1993-94 169 

MINISTRY OF LABOUR — Continued 

Grants, Subsidies, etc. ($38,322,376): 
Grants for Experience 1993 ($34,010): 
Accounts under $109,000— 34,010. 

Grants for Health and Safety and Policy and Regulation Development ($181 ,1 50): 
Accounts under $109,000— 181,150. 

Grants for Improved Labour Relations Practices, and Other ($685,627): 

Law Society of Upper Canada, 500,000; Accounts under $109,000—185,627. 

Grants for Income Supplement Program for Older Workers ($5,057,479): 

Assurance-Vie Desjardins (Administrator), 3,537,362; Industrial Alliance Life Insurance Co. 
(Administrator), 1,520,117. 

Grants for Injured Workers ($450,000): 
Accounts under $109,000-^50,000. 

Grants for Program for Older Worker Adjustment ($7,253,800): 

Assurance-Vie Desjardins (Administrator), 4,235,535; Industrial Alliance Life Insurance Co. 
(Administrator), 3,018,265. 

Grants for Wage Protection Fund ($38,424,972): 
Accounts under $109,000—38,424,972. 

Grants for Workers' Compensation Board Training Initiatives ($700,000): 
Ontario Federation of Labour (Administrator), 700,000. 

Less: Recoveries from Other Ministries ($193,445): 
Management Board Secretariat, 193,445. 

Less: Recoveries from Parties Outside the Consolidated Revenue Fund ($14,271 ,217): 
Workers' Compensation Board, 14,271,217. 

Total Other Payments 59,014,351 

Statutory ($49,1 14) 

Minister's Salary ($30,357) 

Hon. B. Mackenzie April 1, 1993 to March 31, 1994 30,357 

Parliamentary Assistants' Salary ($18,757) 

M. Cooper April 1 , 1993 to March 31 , 1994 9,378 

S. Murdock April 1 , 1993 to March 31 , 1994 9,379 

Mine Rescue Training ($0) 

Salaries and Wages ($592,255). 

Employee Benefits ($130,483): 

Payments For: Canada Pension Plan, 8,061; Dental Plan, 5,175; Employer Health Tax, 12,375; 
Group Life Insurance, 1,059; Long Term Income Protection, 7,294; Public Service Pension 
Fund, 35,300; Supplementary Health and Hospital Plan, 6,290; Unemployment Insurance, 
16,172; Unfunded Liability— Public Service Pension Fund, 12,805. 



170 PUBLIC ACCOUNTS, 1993-94 

MINISTRY OF LABOUR — Concluded 

Other Benefits ($24,540): 

Accounts under $44,000—24.540. 

Workers Compensation Board. 1 .412. 

Travelling Expenses ($71 ,977): 

J Hagen. 13.082; P. Lefebvre, 8,803; M. Smith, 8,366; Accounts under $8,000— -41,726. 

Other Payments ($494,936): 

Materials, Supplies, etc. ($494, 936): 

Draeger Canada Limited, 143,609; National Mine Service Canada Limited, 53,752; Accounts 
under $44,000—297,575. 

Other Transactions ($8,627): 

Accounts under $44,000—8,627. 

Less: Recoveries from Parties Outside the Consolidated Revenue Fund ($1 ,298,278): 
Workers Compensation Board, 1 ,298,278. 



Summary of Expenditure 

Voted 

Salaries and Wages 95,249,1 22 

Employee Benefits 21 ,396,856 

Travelling Expenses 4,032,71 7 

Other Payments 59,01 4,351 

179,693,046 
Statutory 49,114 

Total Expenditure, Ministry of Labour $179,742,160 



PUBLIC ACCOUNTS, 1993-94 171 

OFFICE OF THE LIEUTENANT GOVERNOR 

Hon. Henry N.R. Jackman, Lieutenant Governor 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($394,977) 

Employee Benefits ($83,302) 

Payments for: Canada Pension Plan, 7,840; Dental Plan, 5,718; Employer Health Tax, 8,279; Group 
Life Insurance, 1,195; Long Term Income Protection, 2,516; Public Service Pension Fund, 9,143; 
Supplementary Health and Hospital Plan, 4,921; Unemployment Insurance, 13,934; Unfunded 
Liability— Public Service Pension Fund, 6,554; Accounts under $44,000— 1 ,827. 

Other Benefits: Maternity Leave Allowances, 7,249; Severance Pay, 14,126. 

Other Payments ($150,142) 

Materials, Supplies, etc. ($38,142): 
Accounts under $44,000—38,142. 

Expenses ($112,000): 

His Honour Henry N.R. Jackman, discretionary allowance, 1 12,000. 

Total Other Payments 150,142 

Summary of Expenditure 

Voted 

Salaries and Wages 394,977 

Employee Benefits 83,302 

Other Payments 150,142 

Total Expenditure, Office of the Lieutenant Governor $628,421 



PUBLIC ACCOUNTS, 1993-94 173 



MANAGEMENT BOARD SECRETARIAT 

Hon. Brian Charlton, Minister 
Hon. Fred Wilson, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($182,818,054) 

Temporary Help Services ($2,882,473): 

Management Board of Cabinet, 2,519,682; P.M.J, and Associates, 51,979; Societe Financiere, 
70,454; Y and R Personnel Services Inc., 61 ,565; Accounts under $44,000—178,793. 

Payments to Other Ministries/ Agencies ($10,650,522): 

Agriculture, Food and Rural Affairs, 163,401; Attorney General, 608,254; Cabinet Office, 86,287; 
Citizenship, 910,822; Community and Social Services, 778,521; Consumer and Commercial 
Relations, 254,805; Culture, Tourism and Recreation, 677,253; Education and Training, 
480,513; Environment and Energy, 567,024; Finance, 1,049,761; Health, 687,111; Housing, 
506,752; Labour, 604,028; Municipal Affairs, 49,946; Natural Resources, 250,829; Northern 
Development and Mines, 437,490; Office of the Premier, 159,142; Solicitor General and 
Correctional Services, 1,171,820; Transportation, 871,817; Office Responsible for Women's 
Issues, 99,450; Ontario Development Corporation, 100,466; Ryerson Polytechnic University, 
100,976; Accounts under $44,000—34,054. 

Less: Recoveries from Other Ministries/Agencies ($3,346,805): 

Agriculture, Food and Rural Affairs, 44,329; Attorney General, 278,366; Cabinet Office, 44,706; 
Citizenship, 764,256; Community and Social Services, 75,500; Culture, Tourism and 
Recreation, 93,220; Education and Training, 151,028; Environment and Energy, 61,956; 
Finance, 842,940; Health, 329,078; Housing, 96,241; Labour, 65,212; Natural Resources, 
76,221; Solicitor General and Correctional Services, 177,765; Transportation, 61,229; 
Accounts under $44,000—1 84,758. 

Employee Benefits ($39,148,637) 

Payments for: Canada Pension Plan, 2,959,212; Dental Plan, 1,331,637; Employer Health Tax, 
3,665,700; Group Life Insurance, 323,928; Long Term Income Protection, 1,570,673; Public 
Service Pension Fund, 10,634,865; Supplementary Health and Hospital Plan, 1,448,024; 
Unemployment Insurance, 5,713,832; Unfunded Liability — Public Service Pension Fund, 
4,477,347; Accounts under $44,000—1 ,302,772. 

Other Benefits: Attendance Gratuities, 508,010; Death Benefits, 17,414; Maternity Leave Allowances, 
303,502; Severance Pay, 2,633,790. 

Workers' Compensation Board, 1 ,206,890. 

Payments to Other Ministries/Agencies ($1 ,669,169): 

Attorney General, 71,963; Citizenship, 147,624; Community and Social Services, 123,181; 
Culture, Tourism and Recreation, 101,559; Education and Training, 53,806; Environment and 
Energy, 81,366; Finance, 137,356; Health, 95,800; Housing, 67,012; Labour, 81,950; Natural 
Resources, 161,768; Northern Development and Mines, 69,244; Solicitor General and 
Correctional Services, 190,562; Transportation, 102,481 ; Accounts under $44,000—183,497. 



174 PUBLIC ACCOUNTS, 1993-94 



MANAGEMENT BOARD SECRETARIAT — Continued 

Less Recoveries from Other Ministries Agencies ($618,128): 

Attorney General, 50.347. Citizenship, 161 .988; Finance. 1 19.348; Health. 69,21 1 ; Accounts under 
$44,000—217,234. 

Travelling Expenses ($3,131,025) 

Hon. B. Charlton, 1.612; Hon. F. Wilson. 2.833; V.A. Gibbons, 3,326; R. Allard, 10,116; B. Andersen 
18,259; G Aspin, 9.267; B. Bellinger, 11,551; D. Brown, 10,502; C.J. Cannon, 9,800; J. M 
Charbonneau, 16.013 J. Clarke. 15.768; S. Davey, 10.066; K. Dhiman. 9.055; G. Doyle. 8,501 
A.J. Fingernagel. 15.708; M. Fitzgerald, 14,914; J. Gisborn. 14,214; G. Gouveia, 10,066; W.S 
Gray, 8.141; S. Hayduk, 19,062; D. Hibberl. 8,389; V. Hrdlicka, 17,336; K. Insley-Brohart, 8,014 
M.J. Irvine, 26,731; S. Jarvis, 8.955; H. Kranz, 12,586; R.W. Kwok, 10,095; P. Kytayko. 8,942; G 
Laivenicks, 11,273; B. Lawrence. 9.598; J. Lefevre, 18,194; N. Leitch, 9,914; H. Li, 8,856; W 
MacNeil. 21.574; G.E. Martin, 11,019; W. Minion, 10,604; B. K. Nayyar, 15,855; R.J. Noel, 9,267 
E. Olson, 10,564; D.L Plamondon, 8.074; L. Quan, 13.675; T.B. Roach, 11,597; J.F. Smegal 
8,061; G.R. Spring. 10.384; A. Sterescu, 17,416; A. Thornton, 10,018; C. Westerback, 11,802; P 
Zapp. 16,571 ; Accounts under $8,000—2,566,887. 

Other Payments ($615,923,246) 

Materials, Supplies, etc., ($451,772,365): 

A.A.F. Canada, 109,796; A.G.A. Construction Ltd., 702,663; A.J. Property Management and 
Consultants Inc., 69,387; A.K. Contracting Ltd., 100,501; A. M.S. Group Sudbury, 60,846: A- 
One Filter and Supply, 52,085; Aarmic Investments Ltd., 101,420; Acco Canada Inc.. 68.792; 
Accord Communications Inc., 63,886; Acorn Partners, 85,491; Adco Elevator Services Ltd., 
567,085; Addiscott Investments Ltd., 1,266,331; Advanced Knowledge Innovations Inc., 
152,911; Aggett Ltd., 61,647; Aiden Tuite and Tuite, 50,905; Als Natural Gas and Heating 
Systems Ltd., 57,157; Aladdin Janitorial Company Ltd., 53,176; Aldgate Construction, 
300,696; Alexis Nihon Developments Inc., 47,458; Algarr Capital Corp., 147,750; Algoma 
Central Properties Inc., 164,320; Alia Contract Management, 693,218; Allseating Corporation, 
47,534; Alma Hurst Holdings Ltd., 313,660; Alpine Janitorial, 78,387; Altoba Development 
Ltd., 48,214; Altone Investments Limited, 124,672; Alumicor Ltd., 245,831; Alwind Industries 
Ltd., 265,879; Amdahl Canada Ltd., 1,559,451; Ames Electric, 95,223; Amherst Roofing and 
Sheetmetal, 52,182; Ancaster Agricultural Society, 48,950; Andaman Construction Ltd.. 
74,015; Andotte Investments Ltd., 364,236; Andrew Paving and Engineering, 84,000; Angus 
Reid Associates Inc., 98,450; Annmor Building Maintenance Inc., 244,618; Ansco Systems 
Inc., 51,442; Anson Limited Partnership, 126,329; Anthes Universal Ltd., 78,733; Antonio 
Ciccone Enterprises, 82,508; Antrim Mechanical Ltd., 334,917; Aon Inc., 1,067,330; Arnon 
Development Corp. Ltd., 235,954; Arosan Enterprises Ltd., 1.149,143; Art Blake Refrigeration 
Ltd., 124,355; Arthur and Doris Lalonde and Bob and Lisa Allen, 51.558; Arthur L. Weaver 
Flooring Ltd., 50,738; Aselford Martin Shopping Centre Ltd., 87,516; Asgo Management Ltd.. 
430,080; Atlantic Packaging Co., 64,360; Atlantis Real Estate Corp., 4,767,802; Atlas 
Janitorial Services Co. Ltd., 183,834; Atomic Energy of Canada Ltd., 1.546.681; Auro 
Management Ltd., 73,686; Aurora Hydro Electric Commission, 169,388; Austin Company 
Limited, 57,000; Avant Litho Graphics Inc., 60,358; Howard Avery, 75,182; Avila Investments 
Ltd., 179,262; Avison Property Management Services Ltd., 71,700; Avro Management Ltd.. 
2,408.730; Axion Development Corporation Ltd., 616,930; 

B and H Paper Products Inc., 96,978; B. Goldberger Holdings Ltd.. 68.641; BMC. Software Inc.. 
312,525; B.W.K. Construction, 674,119; Babbco Office Services Ltd., 192,019; Badenhurst 
Properties Ltd., 113,022; Balaji Apartments Ltd., 309.526; Bancroft P.U.C.. 75.141; Bank of 
Montreal, 56,155; Bar Ron Heating and Air Conditioning Ltd., 201,334; Barber-Colman of 
Canada Ltd., 731,403; Bardis Enterprises Ltd., 178,011; Barne Builders, 466,071; Barnes 
Security Services Ltd., 415,539; Bans. 239.202; Barne P.U.C., 308.859; Barrydowne 
Investments Ltd., 65,607; Bay City Contractors, 192,101 ; Bay Street Atria Ltd.. 1 .483.274; Bay 
Walsh Ltd., 50,343; Bay Web Limited. 136,202; Beagle Construction Inc.. 2.460,790; Bearss 
Grounds Maintenance, 99,449; Jean-Pierre Belanger. 61.293; Belisle Builders, 52.716: Bell 



PUBLIC ACCOUNTS, 1993-94 175 

MANAGEMENT BOARD SECRETARIAT — Continued 

Canada, 46,362,761; Belle Bridge Developments Ltd., 146,166; Belleville Plaza, 46,245; 
Belmont Property Management, 99,327; Bennett and Wright Ltd., 86,201 ; Benson, Percival, 
Brown and Walsh, 75,000; Best Cleaning, 57,550; Beta-Tronic Industrial, 129,381 ; Better and 
Brighter Cleaning Services Inc., 111,421; Bickle Mechanical Services Inc., 45,903; Binkley 
Lawn and Garden Care and Snowblowing, 81,617; Birchstock Developments Ltd., 106,640; 
Black and McDonald Ltd., 1,212,410; Blue Diamond Window Cleaning, 59,280; Bluewater 
Industrial and Commercial Roofing Ltd., 206,588; Bockstael Construction Ltd., 1,570,121; 
Boman Construction, 123,927; Bono General Construction Ltd., 101,384; Boole and Babbage, 
95,231 ; Borden and Elliot In Trust, 248,958; Borins and Associates Property Management 
Ltd., 219,325; Pauline Borsos, 53,115; Bowne of Toronto, 65,602; Bracebridge P.U.C., 
46,878; Bradsil Ltd., 244,935; Bram-K Enterprises, 148,533; Bramalea Limited, 927,333; 
Bramclaire Management Co. Ltd., 44,348; Brampton Hydro Electric Commission, 450,651; 
Branair Ltd., 243,066; Brant Village Developments Ltd., 298,924; Brantford, City of, 161,642; 
Broadview Incorporated, 50,538; Broadworth Construction Ltd., 81,303; Brock Elevator 
Niagara Limited, 53,957; Bronson Electric Co. Ltd., 58,555; Bronson Painting and Contracting, 
686,649; Browen Electrical Contractors Ltd., 135,000; Brown and Collett Ltd., 62,441; Brown 
and Houston Contractors Ltd., 187,194; Browning-Ferris Industries, 63,594; Bruce, County of, 
51,374; Bruce S. Evans Ltd., 520,587; Bryker Data Systems Ltd., 1,001,917; Build North 
Construction Inc., 44,378; Builtron Ltd., 133,660; Allan Ross Bumstead, 45,627; Burns 
International Security Services Ltd., 177,222; 

C.A.I. Commercial Administrators Inc., 198,300; C.A.S.C., 96,810; C.C. Parker Consultants Ltd., 
177,798; CCF Property Management, 176,151; C.G.I. Group, 125,160; C.L Martin and Co. 
Limited, 79,272; CM. Inc., 53,125; CMS In Trust, 92,717; CP Express and Transport, 80,546; 
C.T. Technologies Inc., 91,539; Cable Design Systems Inc., 47,578; Cadillac Fairview Corp. 
Ltd., 9,515,988; Caligo, 433,845; Caltec Scientific Ltd., 100,576; Camanor Holdings Ltd., 
250,294; Cambridge Shopping Centres, 75,847; Camdev Properties Inc., 381,796; Camphor 
Holdings Limited, 1,013,249; Canada Health Monitor, 52,000; Canada Post Corporation, 
9,403,686; Canada Press Ltd., 57,397; Canada Square Management Ltd., 4,339,624; Canada 
Trust, 4,415,308; Canada's Capital Building Services Ltd., 200,663; Canadian Corps of 
Commissionaires, 179,744; Canadian Escalator and Elevator Service Co. Ltd., 286,063; 
Canadian Exhaust Maintenance, 47,670; Canadian Imperial Bank of Commerce, 4,670,214; 
Canadian Premier Property Investment Ltd., 1,159,804; Canadian Tech Air Systems, 
2,550,970; Canadian Tire, 74,644; Cancam Co-Ownership, 221,467; Candle Corporation, 
156,047; Canic Developments Inc., 75,360; Canpar, 58,744; Cantel Inc., 48,715; Capital 
Construction Northern Inc., 80,144; Capital Paving Inc., 146,912; Car Park Management 
Services Ltd., 148,067; Carbon Contracting Ltd., 96,850; Carlton Tower Ltd., 774,934; Carrier 
Canada Ltd., 312,763; Carruthers Shaw and Partners Ltd., 99,220; Cartareal Corporation 
N.V., 1,009,324; Cartwellirm Inc., 96,006; Castlerigg Investments Inc., 117,687; Catherine 
Holdings Ltd. and Legoyeau Holdings Ltd., 163,930; Catholic Cemeteries Archdiocese of 
Toronto, 1,175,024; Caves Mechanical Systems, 116,798; Cecchetto and Sons Ltd., 59,844; 
Cecil H. Graff and Associates, 684,587; Cellnet Canada, 206,471 ; Cencourse Project Inc., 
60,953; Centra Gas Ontario Inc., 1,910,124; Central Ontario Appraisal, 47,550; Centreview 
Properties Ltd., 52,395; Chamberlain Construction Services Ltd., 1,127,016; Champlain- 
Thickson Centre Corp., 613,943; Chapleau Hydro Electric Commission, 55,016; Charlez 
Translations Ltd., 70,759; Chatham Hydro Electric Commission, 125,398; Cherrigold Ltd., 
164,988; Chickadee Investments Ltd., 143,457; Circle B Builders Inc., 156,745; Circle 
Computer Services Inc., 350,378; Cisco Systems Canada Inc., 527,037; Cities Heating Co. 
Ltd., 74,510; Citipark, 78,470; Citipol Security Services Inc., 736,351; City Centre 
Management Inc., 557,447; City Cleaning Services, 188,910; Civil Underground and 
Excavation Co. Ltd., 146,294; Claridge Executive Centre, 70,839; Clarke and Wright In Trust, 
70,223; Classic Fire Protection Inc., 78,046; Claude Caron Trucking and Equipment Rental, 
106,967; Clifford Masonry Ltd., 68,715; Clow-Darling Ltd., 133,260; Coachlight Realty Ltd., 
124,021; Cochrane P.U.C., 45,712; Cochrane Temiskaming Resource Centre, 101,808; 
Cogent Construction Inc., 86,846; Cole Sherman and Associates, 44,790; College Commercial 
Centre Ltd., 52,697; College of Physicians and Surgeons, 690,392; College Park, 10,840,587; 
Colonial Building Restoration, 46,629; Colonnade Development, 220,325; Comdisco Canada 



176 PUBLIC ACCOUNTS, 1993-94 



MANAGEMENT BOARD SECRETARIAT — Continued 

Ltd. 66.711. Commcorp Financial Services, 511,270. Commercial Mechanical Services, 
73.382. Compugen Systems Ltd., 460,288, Computer Action Inc. 77.240; Computer 
Associates Canada Ltd., 601 .172; Computer Media Group, 305,569; Compuware Corporation, 
114.229. Comro Developments, 1,049,581; Comstock Canada, 585,466, Concorde 
Maintenance Ltd., 481,273; Concordia Project Management Ltd., 246,798; Consolidated 
Canadian Contractors Inc., 1.446.705; Construction Control Ltd.. 146,909; Consumers Gas, 
2.662.303; Cooksville Interiors Ltd., 127.067; Cooling Tower Maintenance Inc., 179,023; The 
Co-operators General Insurance, 134,825; Cooper Corporation, 840,316; Coopers and 
Lybrand Ltd., 222,996; Copeland's Cleaning Services, 62,964; Cornerstone Builders Ltd.. 
1,453,901; Cornwall Coach and Tour Ltd., 45,960; Cornwall Professional Centre Ltd., 89,603; 
Corporate National Construction Ltd., 1,468,075; Cottingham Place Properties, 188,376; 
Country Lane Builders, 65,563; Court House Bloc Inc., 440,673; Courtland-Sterling 
Investments, 45.287; Covertite Eastern Ltd., 73,740; Crang and Boake-Cannon-Moffat, 
1.397,117; Criffel Corp., 106,950; Crothers Ltd., 303,335; Crown Security Services, 181,732; 
Crystal Building Services, 821.221; Culligan Water Conditioning, 85,102; Culliton Brothers 
Ltd., 51.275; Cumming Cockburn Limited, 115,568; 

D and A Carter Property Management Inc., 729,760; D and D Building Ltd., 91,210; DM and M 
Realty Ltd. and 3M Construction Ltd., 82,476; DB Mechanical Ltd., 612,105; D.C.G. 
Developments, 61,288; DCR Realty Investments Ltd., 118,063; DFC Mechanical Contractors 
Ltd.. 109,414; Dacon Corporation Ltd., 225,996; Daily Commercial News Ltd., 45,581; Dale 
Intermediaries Ltd., 186,045; Dalla Bona Construction Inc., 72,038; Dames and Moore 
Canada, 54,173; Dareff Developments Ltd., 967,477; Darling Court Development Inc., 
352,217; Data Business Forms, 135,436; David K. Hill and Co. Ltd., 151,792; David Zifkin In 
Trust, 383,144; Davlaur Holdings Ltd., 51,327; Dawning Cleaning Services, 57,933; Mary 
Dawson, 49,223; Day Advertising Group Inc., 170,218; Decima Research Limited, 66,000: 
Delcan Corporation, 154,551; Dell Computer Corporation, 582,256; Dellaire's General 
Contracting, 121,938; Deloitte and Touche Chartered Accountants, 2,725,000; De Lorenzis 
Development Corp., 91,711; Delsan Demolition Ltd., 180,431; Delta Trust Ltd., 158.471; 
Dennis Taylor, In Trust, 44,028; Derry Business Centre Inc., 653,647; Dial One-Metro Central 
Inc., 109,004; Joe Dicarmine, 123,360; Dicecco Jones In Trust, Barristers and Solicitors. 
1,304,320; John Dick, 72,020; Digital Equipment of Canada Ltd., 352,385; Dingle Charlebois 
and Suybrous In Trust, 46,557; Director Industrial Holdings Ltd., 76,405; Dixin Construction 
Limited, 238,483; Dixon Ticonderoga Inc., 53,909; Doane Raymond Pannell Ltd., 739,201; 
Dodge Developments Ltd., 61,704; Doggett and Kowalchuk Appraisals Inc., 56,547; Dominion 
Blueline Inc., 91,747; Dominion Soil Investigation, 139,323; Donegan Consulting, 115,641; 
Donosti Investments Inc., 48,921; Double M and M' Inc., 606,588; Douro Roofing and Sheet 
Metal Contractors Ltd., 49,000; Dover Corporation Ltd., 1,094,759; Dowrich Management 
Services, 58,963; Drake Beam Morin-Canada Inc., 258,045; Drew Chemical Ltd.. 98.961; 
Drivers Jonas Ltd., 422,428; Dryden, Town of, 170,847; Dryden Construction Services. 
50,624; Victor Dubois, 52,364; Dubois Plumb/Carruthers Shaw, 1,356,799; Dufferin Cartage 
and Warehousing, 49,437; Dun and Bradstreet Software Services, 562,339; Dundas Edward 
Centre Inc., 1,818,594; Mary Isabel Dunlop, 313,053; Dunlop Farrow Inc. Architects. 
2.151,194; Durham, Municipality of, 242,836; Duron Ontario Ltd., 142,592; Marilyn 
Dyczkowski, 45,612; 

E and S Mechanical Ltd., 47,480; E. Radam Enterprises, 81 ,023; E B Loose Leaf Inc.. 72,929; ED- 
Way Contractors Ltd., 87,078; E.G.M. Cape and Company Ltd., 114.703; E.S Fox Ltd.. 
1.318,795; Earl E. Covell General Contracting Ltd., 867.318; East Hill Construction. 76.438. 
East York Hydro Electric Commission, 907,767; Easynet Services Ltd., 108.000; Edgecombe 
Group Inc., 96,239; Edifax Development Co. Ltd., 550,177; Edison. 422.334; Edward 
Makauskas Architect Inc., 327,194; Edwards. 411,879; Effort Trust Co.. 207.573. Eldomar 
Investments Ltd., 1,051,724; Eldon-Rubbermaid, 52,173; Elena Delkus Lydia Hirsch. 48.204; 
Elite Building Services, 109,317; Elizabethtown, Township of. 57,286; Ellis-Don Construction 
Ltd., 3.567.299; Elvi Fielding, 52,934; Emergency Power Service Inc., 54,772; Emmons and 
Mitchell Construction Ltd., 102,147; Ennio Micacchi In Trust, 90.380; Ensign Security Services 
Ltd., 69,792; Enterprise Property Group Ltd.. 3.426,584; Entre Computer Centre. 73,855; 



PUBLIC ACCOUNTS, 1993-94 177 

MANAGEMENT BOARD SECRETARIAT — Continued 

Enviro Air Conditioning Inc., 80,482; Environics Research Group Ltd., 298,214; Environmental 
Abatement Services Inc., 83,001; Equity Management International Ltd., 245,946; Erika 
Cleaning Service Co. Ltd., 61,824; Errands Unlimited, 44,547; Esselte Pendaflex Canada, 
323,482; Esso Petroleum Canada, 45,154; Etobicoke, City of, 302,924; Etobicoke Board of 
Education, 136,153; Etobicoke Hydro Electric Commission, 1,711,437; Eugene Boccia 
Holdings Ltd., 141,654; Evergreen Labels, 59,016; Excelcom Translex, 97,934; Executive 
Court Buildings, 75,084; Exeter Masonic Hall, 46,186; Exide Electronics, 296,360; 

F.H.R. Construction Ltd., 114,495; Fabercastell Canada Inc., 85,165; Fairliee Investments Corp., 
91,869; Falls Construction Ltd., 549,402; Falom Incorporated, 125,528; Family and Children's 
Services of Renfrew County, 46,790; FarPac Holdings Corporation, 70,425; Leonard J. Farr, 
57,165; Federal Business Development Bank, 85,900; Federal Electric Ltd., 60,165; Ferdom 
Construction, 118,255; Ferguson Neudorf Glass Inc., 80,886; Field Aviation East Ltd., 
122,244; Filion Wakeley and Thorup, 85,634; Fin-Par Enterprises Inc., 291,700; Finspan 
Construction Ltd., 125,900; Fire Pit Inc., 84,349; First Choice Janitorial Services, 51,412; First 
City Trust Co., 414,540; First Phase Civic Square Ltd., 101,868; Fleming and Smith Ltd. In 
Trust, 312,345; Flynn McNeil Raheb and Associates Limited, 70,000; Flynn Roofing Ltd., 
72,289; Fogler Rubinoff In Trust, 81 ,198; Forcro Ltd., 130,480; Fort Erie, Town of, 87,562; Fort 
Frances and District Association for Community Living, 58,490; Fourth Phase Civic Square 
Ltd., 259,299; Fraser and Beatty, 52,939; Frecon Construction Limited, 215,986; French 
Brothers Roofing Ltd., 208,230; Frey Bros. Ltd., 112,658; Frontenac, County of, 314,150; 

G and B Mahony Investments Ltd., 129,384; G and G Sheet Metal Limited, 91 ,293; G. Tackaberry 
and Sons Construction, 62,856; G.A.L. Power Systems Ltd., 86,574; G.B. Catering Ltd., 
116,893; G.E. Capital Canada, 670,701; G.E. Hamilton Technology Service Inc., 325,245; 
GEAC Services Ltd., 48,853; G.R. Belanger Enterprises Ltd., 1,012,860; G.R. Hart and Sons 
Well Drillers, 44,658; Garden State Holdings Ltd., 456,300; Garritano Bros. Ltd., 493,227; 
Garth Aselford Ltd. and J. Walton Martin Ltd., 72,596; Gartner Group Research, 211,697; 
Garton Redi Mix Ltd., 96,871; Dante Gasparotto, 89,437; Gateway Building and Supply Ltd., 
1,624,814; Gauge Welding and Sheet Metal Fabricating, 108,168; Ged-Ven Fabricating and 
Erection, 119,504; Geertsma Construction Ltd., 1,574,512; Gencare Services Ltd., 72,625; 
General Leasehold Ltd., 2,797,876; Genesis, 96,063; Genest Murray Desbrisay Lamek, 
134,012; Geo A. Kelson Company Ltd., 933,555; Geo A. Kennedy and Son Construction Ltd., 
87,328; John B. Gibson, 104,376; Giffels Associates Ltd., 86,742; Gillette Canada Inc., 
47,901; Glenn Crain, David James and Michael Quigley In Trust, 106,588; Globe Realty 
Management Ltd., 92,408; Gloucester Hydro Electric Commission, 168,817; Goetz Properties 
Ltd., 85,351 ; Golfside Construction, 412,676; Gordon H. Usher In Trust, 1,596,136; The Gore 
Building Ltd., 125,724; Grand and Toy Ltd., 76,326; Great Lakes Fire Protection, 52,470; 
Sonja Greckol, 51,490; Green Forest Investments Ltd., 83,930; Green Shield Canada, 
1,219,911; Greenspoon Brothers Ltd., 215,421; Greg Penner Management Ltd., 735,147; 
Group 4 C.P.S. Ltd., 68,931; Guardian Security Ltd., 63,349; Guelph Hydro Electric 
Commission, 504,004; Guillevin International Inc., 54,580; 

H and H Cherney Realty, 44,870; H and R Developments, 9,434,149; H. Bye Construction Ltd., 
49,810; H.B.T. Agra Ltd., 78,226; H.H. Angus and Association Ltd., 98,618; H.I.R.A. Ltd., 
554,356; H.K. Construction, 67,549; H.N. Construction Ltd., 312,187; H.S. St. Amant and Sons 
Ltd., 45,942; Haldimand-Norfolk, Municipality of, 3,623,321; Hallmark Hotels Ltd., 265,501; 
Hamilton, City of, 1,692,780; Hamilton Computer Sales and Rentals, 171,355; Hamilton Hydro 
Electric Commission, 204,357; Hamilton One Jarvis Ltd., 550,480; Hammerson Properties 
Inc., 2,147,477; Hanscomb Consultants Inc., 76,300; Hantec Controls, 138,336; Harjo 
Management Services Canada Ltd., 96,466; Hastings, County of, 205,837; Heco Ltd., 49,963; 
Heddington Holdings Ltd., 44,230; Hembruff and Dambrowitz Ltd., 250,788; Henderson Metal 
Fabricating Co. Ltd., 98,011; Heritage Restoration, 59,233; Hewlett Packard Canada Ltd., 
66,503; Hicks Morley Hamilton Stewart Storie, 264,666; Hidden Lanes Development Inc., 
178,010; Highmark Properties, 116,522; Hilre Investments Limited, 74,195; Hitachi Data 
Systems, 2,763,030; Holland and Neil Ltd., 84,395; Honeywell Limited, 2,935,084; Horizon 
General Contracting Inc., 3,188,020; Hotline Express Delivery Service Inc., 71 ,439; Howard S. 



178 PUBLIC ACCOUNTS, 1993-94 



MANAGEMENT BOARD SECRETARIAT — Continued 

Clark General Construction, 80.669. Howarth and Smith Ltd.. 124.094. Humber College of 
Applied Arts and Technology, 1.217,228. Huron. County of. 342.554; Hyndman Contracting, 
72.417. 

I and I Construction Services. 79.061; ICG. Propane Inc., 59,166; I CI Canada Inc., 2,805.937; 
ICI Milton Electric. 53,535; Imagineenng Ltd.. 71,916, Indulex Realty Management Inc. 
246.717; Industrial Electrical Contractors Ltd., 68.329; Infobuild Inc., 73,263; Information 
Systems Management Corporation. 50.779; Innova Envelope. 194,823, Inscan Contractors 
Inc.. 188,467; Integral Systems Inc., 338,562; Integrated Cable Systems Inc.. 90.978; 
Integrated Protection Inc.. 105.854; Inter-City Papers Ltd., 1,362.360; Inter-Provincial 
Janitorial, 54,179; Interior Design and Associates, 1.039,638; International Business Machines 
(IBM) Ltd., 4,875.425; Interprovincial Insulation Inc., 243,203; Ivanhoe Inc.. 240.514; 

J and D Systems Inc.. 207,71 1 ; J and J Contracting Ltd.. 126,670; J.D. Strachan Construction Ltd., 
467.144; JDS. Investments Limited. 318,194; J.G. Transportation. 355,967; J.G. 
Warehousing and Distribution Systems Ltd., 231,801; J.I. Maintenance Services, 54,829; J.L. 
Richards and Associates Ltd.. 91,000; J.M.R. Electric Ltd., 532,663; J.N. Construction Ltd.. 
571 .122; JSI, 49.340; J.S.M. Corporation Ltd., 680,200; J.T. Bangs Construction Ltd., 67.941 ; 
Jack Bird Plumbing and Heating Ltd., 247,647; James Bay Frontier Sheet Metal Works Ltd.. 
140.772; Jesuit Fathers of Upper Canada Holding Corporation, 293,004: Joe Spina and Sons 
Enterprises Ltd., 68,367; John Clark Building Enterprises Ltd., 53,213; John Deyell Ltd.. 
79,127; John E. Dodge Holdings Ltd., 122,696; Johnson and Higgins Willis Faber Ltd.. 
859,022; Johnson Controls Ltd., 2,184,011; Johnson, Smith, Fromkin, McCulloch, 258.153. 
Jopal Group Inc., 90,603; Jordache Construction Services, 231,957; Jorden and Cook 
Architects, 77,292; 

Kand L Construction Ltd., 101,421; Kand Son Maintenance Co. Inc., 711,711; K.A.C. Mechanical. 
76,420; KAGR Corporation, 732,965; K.C. Nelson Holdings Ltd., 124,058; K-Tek Electro- 
Services Ltd., 47,202; Kaneff Properties Ltd., 535,925; Kara Consultants Inc., 264.533; 
Karena Contracting Company, 282,367; Karl Julius Stefan, 286,788; Kast Engineering and 
Construction Ltd., 1,825,927; Kayal Construction, 402,997; Kellough Pestl Singh Assoc. Inc., 
74,037; Kemp Holdings Ltd., 238,283; Kemptville Hydro Electric Commission, 193,258: 
William Stanley Kendall, 44,388; Kennedy Electric Ltd., 156,834; Kenora. Town of, 680.068: 
Kent, County of, 634,568; Kershaw Travers Gillespie Architects, 120,446; Kimar Roofing and 
Sheet Metal, 113,708; King Koating Solutions Inc., 220,353; Kingston, Township of. 128.321; 
Kitchener, City of, 121,946; Kitchener-Wilmot Hydro Electric Commission, 472,100; Kleinfeld 
Mychajlowycz Architects, 129,830; Kleinfeldt Consultants Ltd., 92,250; Joachim and Hildgarde 
Klinke, 214,161; Knoll North America Corp., 158,711; Knowlton Realty Ltd., 172,409; Koch 
Construction, 89.688; Peter Kolovos, 53,087; Kroma Management Ltd., 224.982; Krugarand 
Corporation, 178,245; Kudlak-Baird Ltd., 1,547,584; 

LB. Project and Construction Management, 44,567; L.F. Drummond Ltd., 61.299; LGS Data 
Processing Consultants Inc., 415,000; L.R.E. Weismiller and James Tilly, 53,750; Lafontain 
Cowie Buratto and Associates Ltd., 83,475; Richard Lafreniere and Pauline Lafreniere. 
65,829; Laing Property Corporation, 139,887; Lake Vernon Realty Ltd., 80.136; Lakehead 
University, 114,099; Lalonde Real Estate Ltd., 89,324; Landers Investments. 48.824; Landis 
and Gyr Powers Ltd., 202,163; Landmark Holdings, 217,193; Landmark Mechanical Ltd.. 
74,250; Langerin Property Inc., 399,730; Laurentian Bank of Canada, 1,490,806; Law Society 
of Upper Canada, 70,927; Learn Inc., 160,891; Leaside Sheet Metal Inc.. 73.681; Lee Mar 
Developments Ltd., 104,974; Legent Corporation, 333,056; Len Cole Ltd.. 311.865; Lendorff 
Property Management Ltd., 2,046,161; Lennox-Addington. County of, 286.794; Milan Lesic. 
263,518; Lews Generator Service, 54.654; Lincoln, Town of. 90.791; Lindsay Hydro Electric 
Commission. 114,103; Linktek Corporation, 82,828; Linmac Inc., 282.888; Liquor Control 
Board of Ontario, 163,000; Brian Logan, 47,185; London Hydro Electric Commission, 356.549; 
London Life Insurance Co., 102,402; London P.U.C.. 261.291; Longyear Canada Inc.. 
228,000; Lome Investments Ltd.. 52.438; Lounsbury Management Sevices, 84.288; Lucliff 



PUBLIC ACCOUNTS, 1993-94 179 

MANAGEMENT BOARD SECRETARIAT — Continued 

Company, 1,009,611; Lutheran Life Insurance Society of Canada, 60,499; Lyons Fire 
Protection Services Inc., 74,738; 

M and M Systems, 65,710; M. Jerry Springer and Norman C. Springer, 772,797; M. Tucci 
Construction Ltd., 62,654; METI Telecommunications Installations Inc., 196,561; M.F. Arnsby 
Property Management Ltd., 561,120; M.F. Jones Acoustics, 49,032; M.F.P. Technology 
Services Ltd., 859,987; MGM Mechanical Ltd., 153,900; M.H. Media Monitoring Ltd., 197,444; 
M.M. Cleaning, 46,276; Macanric Limited, 63,504; Gordon A. Maceachern, 153,451; 
MacGregor Electric Cobourg Ltd., 83,744; Mady Development Corporation, 82,382; Magnum 
Elevator Co. Ltd., 57,604; Main Mechanical Ltd., 50,945; Mallette-Goring and Associates Ltd., 
110,778; Manager Software Products, 49,275; Manninger Management Inc., 142,281; 
Manorcore Construction Inc., 52,781; Manufacturer Finance Programs Ltd., 5,326,624; Maple 
Security Services, 63,665; Maplegrove Building Specialites Ltd., 477,111; Marathon Building 
Group, 3,797,096; Marina Park Towers Inc., 99,100; Markborough Properties Inc., 93,940; 
Markham General Maintenance, 1,193,636; Markham, Town of, 773,080; Marlow Engineering 
Co. Ltd., 49,704; Jim Marmino, 56,550; Maron Land Developments Inc., 754,122; Marowen 
Realty Ltd., 132,491; Marshall, Mackein, Monaghan Ltd., 135,191; Martin and Martin 
Construction, 114,309; The Martin Group, 191,640; Martinway Contracting Ltd., 149,051; 
Marty's Enterprises Ltd., 50,994; Massicotte Brothers Construction Ltd., 1,250,263; Mattawa 
First Nation Property Inc., 47,850; McAdoo Group Inc., 65,358; McBride Group Inc., 56,610; 
Meadowvale Security Guard Services, 81,554; Media Buying Services Ltd., 869,273; Mediplex 
Corporation, 98,566; Mekinda Snyder Partnership, 250,005; Memorex Telex, 66,466; Eugene 
Merikallio, 200,483; Merit Property Management Ltd., 168,340; Metcalfe Realty Co. Ltd., 
452,653; Metro-East Corporate Centre Inc., 67,888; Metro-Gold Structures Ltd., 3,811,000; 
Metropolitan Maintenance, 418,077; Metropolitan Toronto, Municipality of, 3,728,103; Meyer 
Wassenaar and Banach, 442,506; Michael Frances Painting, 60,283; Mid-Airport 
Developments Ltd., 457,694; Midland Heating and Ventilating Co., 89,555; Midtown 
Reproduction Services Ltd., 224,121 ; Stanley Mika, 49,027; Mike's Grading Ltd., 52,247; Miller 
Naylor Associates, 76,559; Miller Waste Systems, 55,037; Millway Electric Co. Ltd., 346,723; 
Milton Hydro Electric Commission, 110,378; Minaki and Vermillion Investment, 98,652; 
Mindszenthy and Roberts Communications Counsel, 63,167; Mingay and Vereshchak In 
Trust, 1,315,805; Ministries: Agriculture, Food and Rural Affairs, 168,804; Attorney General, 
4,282,217; Citizenship, 290,526; Community and Social Services, 829,401; Consumer and 
Commercial Relations, 236,863; Education and Training, 175,924; Environment and Energy, 
482,674; Finance, 166,806; Health, 1,591,597; Housing, 73,689; Labour, 542,517; Natural 
Resources, 550,948; Northern Development and Mines, 291,395; Solicitor General and 
Correctional Services, 1,007,775; Transportation, 1,091,063; Minnesota Mining and 
Manufacturing of Canada Ltd., 129,622; Minuk Construction and Engineering Company, 
657,822; Mississauga, City of, 89,368; Mitamar Financial Limited, 108,235; Mitel Corporation 
69,047; Mobility Canada, 56,660; Modern Building Cleaning Inc., 578,543; Modular Telephone 
Interface, 761 ,912; Moffatt Siding and Contracting, 47,154; Terry Allan Mole and Barbara Joan 
Mole, 67,428; Monarch Construction Limited, 522,213; Monogram Place Investments Ltd., 
48,186; Montgomery Kone Elevator Co., 516,404; Montreal Trust Co. of Canada, 2,098,399; 
Moon-Matz Ltd., 58,333; Moore Data Management Services, 305,883; Morassutti Group, 
66,497; Morehouse Construction Consultant, 69,947; Moreland Properties Inc., 124,574; 
Morgan Construction, 168,993; Moriyama and Teshima Architects, 90,036; Morningview 
Properties Inc., 94,923; Morrison Financial Services, 357,875; Morton, Cooney, McKeowan 
and Morton, 69,579; Motorola Information Systems Ltd., 733,550; Mount-Batten Properties 
Ltd., 400,162; Mountainview Homes Ltd., 88,551; Multisource Systems, 177,372; Murray Duff 
Enterprises Ltd., 66,441 ; Murrayfield Property Management Inc., 107,467; 

N. Lacroix Plumbing and Heating Ltd., 82,964; NEDCO Ontario, 62,132; Nanticoke, City of, 
201,002; Napanee Water Supply, 64,509; National Bank, 384,654; National Education Co., 
Training Group, 160,998; National Trust Co., 1,516,779; Natural Resource Gas Ltd., 279,791; 
Net Electric Ltd., 209,906; Newcarl Co. Ltd., 146,419; Newcourt Financial, 219,571; 
Newmarket Hydro Electric Commission, 203,539; Newmarket, Town of, 187,699; Nick Altieri 
Excavating Ltd., 146,652; Nick Kladisand In Trust, 91,767; Nicolini Construction, 624,773; 



180 PUBLIC ACCOUNTS, 1993-94 

MANAGEMENT BOARD SECRETARIAT — Continued 

Night Owls Janitorial Services. 61.302, Nijjar Maintenance, 89,197; Nim Disposals Ltd . 
46,177. Norr Partnership Ltd.. 1.472.638, Nor-West Elevator Co Ltd , 76,620, Nortex Roofing 
Ltd , 107,562. North American Protection, 84.817, North Bay Hydro Electric Commission, 
726.705; North Bay Plaza Ltd.. 209.656; North Bay Refrigeration Services Ltd , 44,835; North 
South Heating 92,059; North York, City of. 268.259, North York Hydro Electric Commission, 
3,163.875; North York Maintenance Ltd.. 83.202, Northern Elevator Service Ltd., 1,092,762 
Northern Engineering and Supply Co. Ltd., 444,167, Northern Telephone Ltd., 214.309; 
Northshore Contracting, 168,714; Northumberland, County of, 476,181; Northwest Freehold 
Ltd.. 268,823; Novadigm, 265.884; Novell. 75.276; Simeon and Vasiliki (Bessie) Nparoutoglou. 
1 1 1 ,060; Nubase Technologies Inc., 52,998, Nutemp Mechanical Systems Ltd.. 304.103; 

ODGI In Trust For Truscan, 59.970; Oakland (E.L.) Management. 107.991; Oakporl Development 
Ltd.. 80.600; Oakville. Town of, 187,349; Oban Electric Ltd., 175,304; Ogden Allied Services, 
207,078; Old Colony Properties Inc.. 448,015; Old Oak Properties Inc., 710,365; Oldfield Ltd. 
510,490; Oldfieldsmith General Contractors Ltd., 1,010,609; Olronics Inc., 211,266; Olympia 
and York Developments Ltd., 1,415,983; Olympus Maintenance Ltd., 109,348; Omers Realty 
Corporation, 253.387; One Queen Street Inc., 302,300; Ontario Development Corp., 535,935; 
Ontario Hospital Association, 175,082; Ontario Hydro Electric Commission, 4,221 ,261 ; Ontario 
Institute for Studies in Education, 85,234; The Ontario Jockey Club, 51 1 ,980; Ontario Pension 
Board, 130,244; Ontario Realty Corporation, 3,345,003; Ordex Developments Ltd., 1,270,185; 
Oric Holdings Limited, 51,443; Orlando Corp. Select Management, 45,598; Orser Electric Ltd., 
76,758; Osburn Cotnam Associates, 52,423; Oscar Construction Co. Ltd., 84,410; Oshawa 
Centre Holdings, 341,088; Oshawa, City of, 587,740; Oshawa P.U.C., 566,672; Otis Canada 
Inc., 93.899; Ottavia Properties Ltd., 197,088; Ottawa Hydro Electric Commission, 738,009; 
Overhead Crane Services and Supply Co. Ltd., 51,480; Owen R. Davis and Co. Ltd. and 
Danske Industries Ltd., 140,695; Owen Sound Professional Centre, 86,400; Oxford, County of, 
339,909; Oxford Development Group Inc., 1 ,246,420; 

P. Dangerfield Construction, 57,304; PC Canada Networks, 143,381; P.C.L. Construction Eastern 
Inc., 24,395,959; PHH Homequity Inc., 5,837,872; P.J.L Management Inc., 87,152; PNI 
Contracting Ltd., 94,750; P.R.P. Investments, 54,012; Pacific Building Maintenance. 
2,801,757; Paolicelli Drafting Services, 67,874; Paragon Engineering Ltd., 46,930; Paragon 
Homes Limited, 58,131; Paramet Corporation Ltd., 890,638; Park Home Property 
Management Ltd., 2,248,386; Parry Sound P.U.C., 76,348; Parstreet Enterprises Inc., 46,604; 
Partak Limited, 256,951; Patrick Mechanical Ltd., 144,819; Paul Wisner and Continued 
Associates, 99,218; Paul Ziebarth Electrical Contractors Ltd., 129,944; Peat Marwick Thome 
Chartered Accountants, 214,651; Peelcom Developments Inc., 96,075; Pegdon Construction 
Ltd., 1,387,941; Pembroke Hydro Electric Commission, 82,718; Pensionfund Realty Ltd.. 
99,687; Perth, County of, 164,973; Peterborough, County of, 1,384,822; Peterborough P.U.C. 
81,081; Petomaccallum Ltd., 159,527; Philip Enterprises, 341,781; Pickering, Town of. 
1,177,851; Pickfords Records Management, 634,993; Picton P.U.C.. 227,850; Pidutti 
Investment Corporation, 1 1 1 ,035; Pinchin and Associates Ltd., 75,775; Pinkerton's of Canada 
Ltd., 487,394; Pioneer Asset Management Group, 45,400; Pioneer Mechanical Ltd.. 111.885; 
Pitney-Bowes of Canada Ltd., 194,223; Place Laurier Ltd., 202,196; Plaingrove Construction 
Ltd., 88,411; Plan Electric Co., 2,349,904; Platinum Technology Inc., 281,058; Playfair 
Developments Ltd., 145,164; Polar Select Holdings Ltd., 65,010; Polysar Rubber Corp., 
106,274; Porta-Room Manufacturing Ltd., 130,701; Pre-Eng Contracting Ltd., 266,722; 
Prescott and Russell, United County of, 243,988; Press News Ltd.. 44.568; Presstown 
Investments Ltd.. 152,775; Prestige Pavingstone Installations Ltd., 101.296; Prestonia Office 
Products Ltd.. 53,822; Print Three, 133,916; Proctor and Redfern Group Ltd.. 407,064; 
Progress City Centre Ltd., 238,717; Provincial Industrial Roofing and Sheet Metal Co Ltd.. 
241 ,143; Prudential Securities Group, 74,830; Purolator Courier Ltd., 470.152; 

Quality Contracting Inc., 79,061; Quality Fabricating, 61,574; Quanza Roofing Ltd.. 209.877; 
Quartex Corporation, 106,800; Qumte Home and Design Centre Ltd.. 44.009; 



PUBLIC ACCOUNTS, 1993-94 181 

MANAGEMENT BOARD SECRETARIAT — Continued 

and K Investments (Blenheim) Ltd., 62,195; R. Byford Construction, 100,776; R.E. Winter and 
Associates Ltd., 93,031; R.F. Contracting, 135,813; R.F. Real Estate Investments Inc., 
1,828,909; R.J. Burnside and Associates Ltd., 51,120; Rainbow Construction 86 Ltd., 
1,419,556; Rainone Construction Limited, 400,127; Ranscombe and Co. Advertising, 64,013; 
Ray Cyr Roofing and Sheet Metal Work Co. Ltd., 632,673; Receiver General for Canada, 
2,157,740; Red Lake Construction Co. Ltd., 756,990; Reed Stenhouse Ltd., 178,414; Reg 
Martin and Sar-Gin, 175,644; Regal Constellation Hotel, 78,022; Regal Property Management 
Inc., 248,694; Regent Construction Co. Ltd., 1,212,413; Regional Envelope Ltd., 70,434; 
Regional Sewer and Watermain Ltd., 1,521,116; Reich and Petch Architects Inc., 62,796; 
Reisgeorge Management Limited, 67,324; Reliable Cleaning Services, 108,367; Reliable 
Window Cleaners Co. Ltd., 124,782; Retirement Counsel of Canada, 49,505; Rex Renovation 
Construction Ltd., 255,678; Rhyl Industrial Leaseholds Ltd., 57,315; Richard and B.A. Ryan 
Limited, 156,382; Richard Altvater and Sons Ltd., 162,682; Richard Ellis Inc., 223,027; Rideau 
Centre, 54,453; Right Associates, 253,233; Ridgetown P.U.C., 242,795; Riverside Acres Ltd., 
299,742; Robert Bice Construction Inc., 285,884; Aline Robinson, 60,413; Ron Leuschner 
Spraying Ltd., 52,840; Ronalbin Inc., 233,138; Rondar Inc., 174,401; Ross-Clair, 1,884,278; 
Rossdale Renovations Ltd., 424,780; Rossland Real Estate Ltd., 365,233; Roxton Contraction 
Co., 138,640; Roy Edward Johnson, 122,487; Royal Lepage Real Estate, 1,712,588; Royal 
Trust Co., 102,466; Roycom Realty Ltd., 68,950; Roycroft Carpentry, 114,523; Benoit Royer 
and Gerard Royer, 48,898; Rumsey Construction Ltd., 140,622; Ruscio Masionary and 
Construction, 80,784; Rutherford Contracting Ltd., 69,264; Rymall Construction Inc., 54,455; 

and E Mechanical, 308,522; S and H Construction Ltd., 742,868; S.A.B. Realty Limited, 71,547; 
SABB Leasing Inc., 93,923; SAS Institute Inc., 292,250; S.B.I. Management Limited, 55,284; 
S.D.M.S. Communications Ltd., 86,851; S.O.S. Ltd., 58,825; S.V. Promotion Consultants Inc., 
375,898; Barry Sadler, 47,704; St. Catherines, City of, 2,110,674; St. Thomas, City of, 
118,739; St. Thomas, Municipality of, 132,260; Salpalm Investments Ltd., 7,224,813; Samuel 
Sarick Ltd., 3,121,360; Sanitary Maintenance System, 68,593; Sanitation Cleaning 
Maintenance Co., 49,304; Sankey Associates, 431,911; Sanmal Investments Ltd., 56,813; 
Sarnia, City of, 506,870; Sarnia Hydro Electric Commission, 141,610; Satellite 
Communications Inc., 52,420; Savin Canada Inc., 282,338; Sault Ste. Marie P.U.C., 
1,163,612; Scarborough, City of, 258,896; Scarborough Public Utilities Commission, 
1,026,334; Schindler Elevator Corp., 630,239; Scotia Fabricating Inc., 111,073; Scotpage 
Corporation Ltd., 49,991; Scott D. Avery Ltd., 123,207; Sealpoint Properties Inc., 105,995; 
Second Phase Civic Square Ltd., 79,861 ; Security Information Systems, 54,705; Seeback and 
Sons Inc., 658,220; Robert Seguin and Gerald Seguin, 77,635; Semple-Gooder Northern Ltd., 
54,282; Shantallow Properties Inc., 44,335; Sheard Construction Limited, 67,485; Shell 
Canada Limited, 364,988; Shertine Construction Ltd., 63,890; Shipman Electric, 96,578; Shipp 
Corporation Ltd., 1,583,323; Pauline Shirt, 61,937; Sienna Homes and William A. Batson, 
87,467; Sifton Properties Ltd., 380,072; Simcoe P.U.C., 91,710; Simetra, 57,408; Simluc 
Contractors Ltd., 116,376; Sinclair and Meddick Holdings, 79,393; Sioux Lookout Public 
Utilities Commission, 80,901; Skarlan Enterprises Ltd., 284,572; Robert D. Skelly, 98,656; 
Skyline Elevator Inc., 80,421; Slough Estates Canada Ltd., 89,308; William Anthony Smith, 
53,196; Smith Falls Square, 48,166; Smith Peat Roofing and Sheet Metal, 48,006; Smith- 
Jackson General Contractors Inc., 422,550; Snyder Construction, 264,760; Softchoice, 
59,252; Software Spectrum, 151,890; Samuel Sokoloff, 271,768; Solness Inc., 986,212; Sona 
Construction Limited, 905,752; Sons of Italy Foundation, 71 ,253; Soo Centre Limited, 200,856; 
Southham Business Communications Inc., 110,213; Special Edition Builders Ltd., 67,667; 
Spencer Francey Peters Inc., 92,490; Standard Paving Co., 187,369; Standard Trust, 90,080; 
Stanley Top, 68,367; Star Tile Centre Ltd., 144,491; Harold Stark, 551,230; State 
Developments Corp., 49,414; State Group Ltd,, 70,842; Steds Limited, 77,203; Steele Electric 
Inc., 66,987; Steelgate Security Products Ltd., 51,423; Stephen G. Mclaughlin Consultants 
Inc., 59,081; Sterling Software International Inc., 79,842; Stevens Burgess Architects Ltd., 
174,834; Stonehouse and Company, 108,508; Stoney Creek, City of, 200,023; Stoney Creek 
Hydro Electric Commission, 210,217; Storage Technology of Canada, 222,399; Stormont, 
Dundas, and Glengarry, United County of, 570,108; William Strano Sr., 91,640; Stratford, City 
of, 95,238; Stratus Computer Corp., 538,032; Stringer Brisbin Humphrey, 58,565; Strong 



182 PUBLIC ACCOUNTS, 1993-94 

MANAGEMENT BOARD SECRETARIAT — Continued 

Brothers Heating and Air Conditioning. 81,782, Strongbar Industries Inc., 45,615; Sudbury. 
City of, 58.164; Sudbury Hydro Electric Commission, 1,085.317; Summit Restoration Ltd . 
268,856; Sun Life Assurance Co.. 3.469,503; Sunnyside Medical Arts Developments, 53,398. 
Superior Maintenance Service, 52,014; Sutherland-Schultz Inc., 674,650; Sylva Energy 
Systems Inc.. 64.454; 

TEC. Leaseholds Ltd., 4,672,605; TGM Construction Co., 344.028; T.H.M. Interlocking Ltd . 
335.641 ; T.J MacLeod Ltd.. 47.158; T.K. Contracting, 48,800; TLP General Contractors Ltd . 
355,245; T.M.D. Investments. 51,210; T.R. Hman Contractors Inc., 157,653; Talon 
Management Services. 69,396; Tanco Engineering Ltd., 60,291; Taplen Construction Ltd., 
239.577; Team Effort Services Ltd., 113,340; Technology Transfer Limited, 178,715; Telesat 
Canada. 159,991; Tenet Computer Group Inc., 1,815,993; Tenex Data Corporation, 
1,227,821; Teperman and Sons Inc., 158,857; Term Communication Services Inc., 147,196; 
Terradyne Construction Ltd., 1,584,014; Texas Instruments Incorporated, 563,337; Thomas 
Fuller Construction Ltd., 489,209; Thomas N. Hammond and Associates Ltd., 620,549. 
Thornmark Capital Corp., 12,000,000; Thornton Centre Incorporated, 239,542; Thunder Bay. 
City of, 224,451 ; Thunder Bay Hydro Electric Commission, 866,396; Tillyard and Partners Inc., 
735.872; Time Trek Courier Services, 102,356; Tippet-Richardson Ltd., 63,188; Tom Jones 
Construction Inc., 1,132,886; Top Guards, 749,840; Top-Line Roofing and Sheet Metal Ltd . 
132,360; Topsail Island Developments Ltd., 139,582; Torkon Group, 56,642; Toronto, City of. 
768,035; Toronto District Heating Corporation, 2,738,904; Toronto Hydro Electric Commission, 
9,100,448; Toronto Mutual Life Insurance Co., 98,698; Toshiba of Canada Ltd., 141,755; 
Totten Sims Hubicki Associates, 177,941; Trane D'Arcy Sweeney Ltd., 359,609; Triathlon 
Vehicle Leasing, 491,691; Tricount Investments Limited, 130,403; Trigen-London, 141,626; 
Tri-Graphic Printing Ltd., 68,222; Trimerika Investments, 49,000; Trio Roofing Ltd., 274,281; 
Trojan Security and Investigation Services Ltd., 56,027; Trow Consulting Engineers Ltd., 
217,827; Truscan Realty Ltd., 56,028; Tuckahoe Leasing, 663,015; Tuite Construction Ltd.. 
73,953; Peter Turner, 76,156; Tweed, Village of, 231 ,502; Twin City Investments Co., 1 73.677; 

U.M.A. Resource Engineering, 52,632; Union Gas Limited, 845,757; Unisource Canada Inc.. 
49,418; United Co-operatives of Ontario. 68,652; Unitel, 5,383,753; University of Toronto 
Press Inc., 1,243,252; 

V and A Properties Inc., 175,813; V.K. Mason Construction Ltd., 1,265,291; Valley Water Supply, 
90.915; Vaughan, City of, 53,554; Vaughan Hydro Electric Commission, 90,651; Vaughan 
Masonry Inc., 938,508; Veeda Gas Plumbing and Heating, 85,105; Veldare Investments Ltd.. 
81 ,235; Viana Roofing and Sheet Metal, 243,000; Victoria Hill Properties Inc.. 47,086; Victoria 
Square Ltd., 49,944; Victorian Order of Nurses, 46,203; Viewpoints Research Ltd., 166.594; 
Viking Rideau Corp., 854,716; Vindella Enterprise Inc., 84,078; Virg Hotel Ltd., 72.890; 

W. Argue and J.F. O'Brien and P.J. Wright and D.E. Deduke, 435,123; W. Justein Holdings, 
280,510; WM Duffy Electrical, 207,879; W.S. Morgan Construction Ltd., 433,737; Wackenhut 
of Canada Ltd., 80,259; Waterloo Manufacturing Co., Ltd., 106,881 ; Wayne and Blame Patry. 
66,500; Wayne H. Holbrook, 111,568; Webb Zerafa Menkes Housden Partnership. 643,581. 
Weinstein Leeming Hinde and Associates Ltd., 137,290; Wellington. United County of. 
528,930; West Arthur Place Ltd., 143,032; West Carleton, Township of, 205,158; Westboro 
Carpet and Drapery, 96,713; Westburne Supply Ontario, 223,649; Western Management 
Consultants, 69,262; Westhoek Construction Ltd., 225,066; Westinghouse Canada Inc.. 
363,319; Westor Plumbing and Heating, 324,622; Whitby Hydro Electric Commission. 
139,101; Whitby, Town of, 744,382; Willoak Holdings Ltd., 54,093; Wilson and Associates. 
90,652; Wimpey Construction Ltd., 180,267; Wimpey Minerals Canada. 136.622; Windsor. 
City of, 246,456; Windsor P.U.C., 320,074; Winfield Developments Corp., 83.780; Winkler 
Filion and Wakely. 83,290; Woku Investments, 64,065; Women's College Hospital. 710.442; 
Woodstock. City of, 1,733,179; Woodview Cleaners Ltd., 71,012; Workers' Compensation 
Board. 205.424; World Exchange Plaza Inc.. 186,357; Worldwide Electric Inc.. 117.937; 

Xerox Canada Ltd.. 665,074; 



PUBLIC ACCOUNTS, 1993-94 183 

MANAGEMENT BOARD SECRETARIAT — Continued 

Yonge-Delisle Developments, 1 ,176,246; Yonge-Eglinton Centre, 2,224,659; York Air Conditioning 
Limited, 153,444; York University, 81 ,474; Roderick Young, 58,055; 

Zacko Holdings Limited, 44,478; Thomas J. Zakos, 140,790; Zaroukian Holdings Ltd., 235,500; 
Zeenat Systems, 79,060; Peter and Geo Zegouris, 140,400; Zerofibre Systems Ltd., 58,506; 
Zondervan Mechanical Inc., 56,704; Zurich Canadian Holdings Ltd., 6,202,075; 

1st Forms Inc., 99,073; 5 Fairview Mall Drive Ltd., 161 ,225; 10 Alcorn Limited, 368,729; 15 Church 
St. (St. Catharines) Holdings Ltd., 50,064; 36 Toronto Street Holdings Ltd., 330,581; 45, 51 
and 55 Esander Dr. East, 306,247; 65 St. Clair Investments Ltd., 357,661; 101 Bloor St. W. 
Limited, 3,627,706; The 101 Mall Ltd., 227,113; 121 Kennedy Management, 178,797; 132 
Second Street East Ltd., 113,400; 243 Hemlock Investments, 260,111; 450 Notre Dame Inc., 
55,417; 545 Ouellette Avenue Inc., 83,809; 747 Queen Street Development Inc., 335,552; 815 
Danforth Avenue Investments Ltd., 249,977; 890 Yonge Street Ltd., 103,513; 2161 Yonge 
Street Ltd., 212,221; 2265-2275 Midland Ltd., 479,812; 3209 Danforth Avenue Holdings, 
140,000; 28716 Ontario Ltd., 179,452; 151516 Canada Inc., 260,564; 256392 Developments 
Ltd., 173,630; 261075 Investments Limited, 52,014; 355186 Ontario Ltd., 160,823; 356240 
Ontario Ltd., 55,160; 377521 Ontario Limited, 211,545; 477772 Ontario Ltd., and Claude 
Foztier, 60,966; 509002 Ontario Ltd., 548,881; 518391 Ontario Inc., 158,817; 521971 Ontario 
Limited, 482,148; 547495 Ontario Ltd., 408,102; 567302 Ontario Limited, 214,470; 585199 
Ontario Limited, 65,933; 637016 Ontario Inc., 49,755; 637613 Ontario Ltd., 62,580; 638230 
Ontario Ltd., 210,800; 658145 Ontario Ltd., 156,311; 675553 Ontario Limited, 68,692; 716652 
Ontario Ltd., 93,188; 721380 Ontario Ltd. and Irving Posen as Trustee, 105,105; 722688 
Ontario Ltd., 157,605; 731549 Ontario Ltd., 113,566; 767954 Ontario Inc., 67,122; 785610 
Ontario Ltd., 97,335; 791217 Ontario Ltd., 259,182; 791672 Ontario Inc., 67,242; 815437 
Ontario Ltd., 113,750; 823724 Ontario Ltd., 58,035; 836521 Ontario Limited, 93,609; 848866 
Ontario Limited, 46,356; 857481 Ontario Ltd., In Trust, 1,839,654; 904526 Ontario Ltd., 
409,625; 915643 Ontario Inc., 64,242; 954100 Ontario Inc., 133,308; 991234 Ontario Inc., 
79,968; 995573 Ontario Ltd., 289,939; 1002850 Ontario Inc., 54,399; 1003019 Ontario Corp., 
247,824; 1003960 Ontario Limited, 617,374; 1015687 Ontario Ltd., 46,512; 1016864 Ontario 
Inc., 49,099; 1048167 Ontario Ltd., 45,126; 1065770 Ontario Ltd., 137,730; Accounts under 
$44,000—49,089,703. 

Less: Recoveries from Ministries/ Agencies and Others ($200,059,204): 

Carswell, 52,445; Clarke Institute, 72,647; Greater Toronto Area, 52,577; Ministries: 
Agriculture, Food and Rural Affairs, 4,803,612; Office of the Assembly, 8,190,667; 
Attorney General, 17,100,263; Cabinet Office, 218,919; Citizenship, 3,507,387; 
Community and Social Services, 16,548,086; Consumer and Commercial Relations, 
4,745,214; Culture, Tourism and Recreation, 5,801,514; Economic Development and 
Trade, 1,746,226; Education and Training, 5,163,470; Environment and Energy, 
4,714,013; Finance, 8,746,381; Office of Francophone Affairs, 139,893; Health, 
14,429,869; Housing, 3,632,109; Intergovernmental Affairs, 170,643; Labour, 3,154,445; 
Municipal Affairs, 439,961; Ontario Native Affairs Secretariat, 302,692; Natural 
Resources, 8,073,323; Northern Development and Mines, 1,508,587; Office of the 
Premier, 71,380; Office of the Provmcial Auditor, 83,150; Solicitor General and 
Correctional Services, 19,811,067; Transportation, 37,286,660; Office Responsible for 
Women's Issues, 201 ,448; Ontario Development Corporation, 238,057; Ontario Gazzette 
Advertising, 95,171; Ontario Lottery Corporation, 1,044,105; Ontario Realty Corporation, 
10,116,985; Ontario Science Centre, 593,766; Ontario Teachers' Pension Plan Board, 
106,013; Surrey Place Centre, 84,854; Accounts under $44,000—17,01 1 ,605. 

Grants, Subsidies, etc. ($41 ,31 1 ,260): 

Summer Experience Program ($9,21 1 ,301 ): 

Ministries: Agriculture, Food and Rural Affairs, 885,791; Attorney General, 132,951; 
Citizenship, 595,019; Community and Social Services, 347,885; Culture, Tourism and 
Recreation, 1,746,702; Education and Training, 1,511,948; Environment and Energy, 
117,322; Finance, 372,561; Health, 239,798; Housing, 152,929; Labour, 193,445; 



184 PUBLIC ACCOUNTS, 1993-94 

MANAGEMENT BOARD SECRETARIAT — Continued 

Management Board Secretariat, 137,711; Municipal Affairs, 141,256, Natural Resources, 
2.069.962; Northern Development and Mines. 153.028. Solicitor General and Correctional 
Services. 286.974; Accounts under $109.000— 126.019. 

Redeployment and Retraining Program ($9.141 ,335): 

Ministries Agriculture. Food and Rural Affairs, 251.054; Attorney General. 311.200; 
Community and Social Services, 3.057,643; Consumer and Commercial Relations, 
212,007; Culture. Tourism and Recreation, 226,632; Finance, 174,976; Health, 661,465: 
Housing, 197.024. Labour. 446,173; Management Board of Cabinet, 222,649; Natural 
Resources, 1.206.749; Northern Development and Mines, 526,429; Solicitor General and 
Correctional Services, 337,028; Transportation, 1.045,964; Accounts under $109,000— 
264,342. 

Others ($22,958,624): 

Institute of Public Administration of Canada, 136,100; Ontario Realty Corporation, 22,676,985: 
Accounts under $1 09,000—1 45,539. 

Supplementary Retirement Benefits, Allowances, etc. ($34,282,357): 

Insurance Premiums for retired employees and or their dependents and employer's contributions 
for agencies where recoveries are credited to Revenue, 34,071,789; The Travel Accident 
Insurance coverage for accidental death or injury to employees who are travelling on 
Government of Ontario business, 210,568. 

Employee Benefits (Government Contributions) ($88,557,264): 
Expenditures ($1,102,251,794): 

Confederation Life Insurance Company, 77,432,333; Great-West Life Assurance Company, 
109,582,943; Ministry of Revenue, 81,205,709; Deputy Minister's Pension Fund. 
1,920,000; Provincial Judges Benefit Fund, 12,369,000; Public Service Pension Fund, 
355,795,570; Receiver General for Canada, 346,886,239; Unfunded Liability— Public 
Service Pension Fund, 117,060,000. 

Less: Expenditure Refunds ($214,100,230): 

Employee Payroll Deduction, 179,817,873; Retired Employee Benefits, Revenue Items and 
Travel Accidental Insurance Premiums, 34,282,357. 

Less: Recoveries from Other Ministries/ Agencies ($799,594,300): 

Addiction Research Foundation, 46,194; Go Transit Inter-regional System, 1,291,745; Liquor 
Control Board of Ontario, 5,859,644; Ministries: Agriculture, Food and Rural Affairs. 
34,875,201; Office of the Assembly, 274,381; Attorney General, 62.640,531; Cabinet 
Office, 949,879; Citizenship, 4,876,398; Community and Social Services, 78,959.871; 
Consumer a